The invention provides an intelligent commutation control device and a commutation control method. A processor is used for receiving a three-phase voltage signal and a three-phase current signal, transmitted by an analog input model, of a power distribution network, and the three-phase voltage, load current amplitude and a phase are calculated by a half-wave Fourier transformation algorithm to achieve functions of measurement displaying, communication and remote transmission; after a commutation instruction emitted from an area control terminal is received, a voltage sampling waveform and a current sampling waveform are judged in real time, and a commutation control module is controlled to emit the commutation instruction to achieve commutation action; after the commutation action is completed, an operation result is uploaded to the area control terminal by a carrier communication module; and the commutation control module is used for controlling an electronic commutation switch to execute phase action according to the commutation instruction emitted by the process. By the intelligent commutation control device and the commutation control method, a intelligent seamless commutation technology is achieved, a voltage phase zero-cross point and a current phase zero-cross point are traced in real time during the whole processes of commutation instruction receiving and commutation completion, the switching operation consumes short time and is reliable, and moreover, no commutation overlap is ensured.