The invention provides a single-phase meter shunting accurate judgment method for analyzing electricity stealing, and relates to an electricity stealing analysis method. Present electricity stealing analysis is incomprehensive and has the situation of misjudgment and erroneous judgment of zero line sharing. The method comprises the following steps that 1) the A-phase current and the zero line current of a low voltage single-phase user smart meter are checked for one time every month; 2) the situation of single-phase meter shunting is judged; 3) the situation that single-phase meter shunting occurs in multiple meters under the same terminal is judged, the situation of zero line sharing is suspected if the judgment result is yes and the situation does not act as exception generation; 4) as for all the users having the suspicion of the situation of zero line sharing, checking is performed again in the next day, and the situation of zero line sharing is judged again if the situation changes in comparison with the previous day and the shunting judgment conditions are still met; and 5) as for the electric energy meters having no situation of zero line sharing, checking is performed againafter a period of time, and the exception is finally generated if the situation changes in comparison with the previous time and the shunting judgment conditions are still met. According to the technical scheme, the situation of zero line sharing can be eliminated and misjudgment and erroneous judgment can be prevented.