The invention relates to a method for controlling the direction of an internal layer sheet of a flexible graphite plate, and the method comprises the following steps: laterally extruding and horizontally limiting a horizontal flexible graphite plate by adopting a vertical roller and horizontal roller combined unit to obtain a flexible graphite plate of an I-shaped or T-shaped internal layer sheetstructure. Compared with the prior art, the method can achieve the great improvement of electrical conductivity and the thermal conductivity in the horizontal direction and the vertical direction.