The invention provides an orchard straw and surface soil double-layer coverage mechanical operating method and a covering machine, and relates to the field of straw resource utilization and the field of agricultural machinery. Straw is cut into fragments, and an appropriate number of additives are added so that a coverage matrix can be formed. Plowing and cultivating are conducted on an orchard, the spaces between lines or plants of the orchard are covered with the straw coverage matrix through machines, and meanwhile thin soil covering and pressing are conducted on a straw covering layer. Two schemes are adopted for the covering machine. According to the first scheme, the covering machine at least comprises five mechanisms, namely, a trailer, a straw material box, a straw matrix spreading part, a soil plowing and cultivating part and a soil covering roller, wherein the orchard soil plowing and cultivating step, the straw matrix covering step and the thin soil covering and pressing step can be completed; according to the second scheme, the covering machine at least comprises four mechanisms, namely, a trailer, a straw material box, a straw matrix spreading part and a soil covering roller. The method and the covering machine are suitable for drought orchards and particularly suitable for dwarf stock apple orchard mechanical straw covering, the orchard grass planting technology can be replaced, grass suppression, soil moisture conversation and water saving are achieved, soil organic matters are increased, the soil temperature is regulated, the production cost is reduced, and the fruit yield and quality are improved.