The invention discloses a guiding control and regulation method for a vertical well heading machine. The method comprises the following steps that (1) tilt check is conducted on the drilling direction of the vertical well heading machine by means of a displacement measuring system and a posture measuring system in a tilt check system of a vertical well heading machine guiding system; (2) when the horizontal displacement offset, measured by the displacement measuring system, of the axis of the vertical well heading machine is greater than or equal to a preset value, displacement and deviation rectifying track curves of all oil cylinders of the vertical well heading machine in the deviation rectifying process are calculated by means of the horizontal displacement offset, measured by the displacement measuring system, of the axis of the vertical well heading machine, and the heading angle offset, measured by the posture measuring system, of the axis of the vertical well heading machine; and (3) according to the displacement and the deviation rectifying track curves, determined in the step (2), of all the oil cylinders of the vertical well heading machine in the deviation rectifying process, the displacement deviation and angle deviation of the drilling direction of the vertical well heading machine are rectified by means of a deviation rectifying system in the vertical well heading machine guiding system.