The accurate microwave heating method and device based on the time reversal calibration technology are provided. The heating method is applied in the heating device having a signal generator and multiple microwave transceivers, including steps of: placing a material to be heated into the heating device, wherein the signal generator is arranged at a placement position of the material to be heated; according to the placement position of the material to be heated in the heating device, controlling the signal generator to emit a beacon microwave signal; controlling the microwave transceivers to emit microwave power signals according to the received beacon microwave signal; during heating, when a preset trigger condition is detected to be triggered and a current temperature of the material to be heated does not meet a preset temperature, repeating emitting the first and microwave power signals until meeting the preset temperature, and then stopping working.