A precise photoelectric sighting system that is simple in shooting calibration, quick and accurate in sighting, adapts to any environmental factor, and may greatly reduce the use of sensors and realize binocular sighting. The system includes a field-of-view acquisition unit, a display unit, a ranging unit and a sighting circuit unit; and precise shooting under any environment is realized by applying the integrated precise photoelectric sighting system. The calibration method of the photoelectric sighting system enables quick and precise calibration.