The invention provides a statistical device and a statistical method for distribution line reconstruction. The statistical device for distribution line reconstruction comprises an image acquisition module, a GPS module and a control module, wherein the image acquisition module comprises a switching structure for controlling on or off of the image acquisition module; the GPS module is electrically connected with the image acquisition module and is also electrically connected with a production management system; and the control module is electrically connected with the GPS module and comprises a man-machine interaction control structure. The technical scheme of the invention can effectively solve the time-consuming and labor-consuming problems when the distribution line in the prior art makes statistics on devices and parts in need of replacement.