The invention relates to a PLC (Programmable Logic Controller) control system and method for automatically and accurately proportioning water and fertilizer of a sprinkling machine unit and belongs tothe technical field of water and fertilizer integration. The system comprises a filter screen, a reservoir, a water inlet, a water pump, a water outlet, a fertilizer mixing tank, a liquid level meterd, a connecting rod rotor, a concentration meter, a fertilizer mixing motor, a liquid level meter a, a fertilizer liquid barrel N (nitrogenous fertilizer), a liquid level meter b, a fertilizer liquidbarrel P (phosphate fertilizer), a liquid level meter c, a fertilizer liquid barrel K (potash fertilizer), an electromagnetic valve a, an electromagnetic valve b, an electromagnetic valve c, a main pipeline, a peristaltic pump, an electromagnetic valve d, a water-fertilizer outlet pipeline, and a PLC. The proportion of fertilizer liquid and the concentration of water and fertilizer can be freelycontrolled according to actual requirements of crops, a PLC control system is adopted, the accuracy and high efficiency of the system are guaranteed, waste of water and fertilizer can be effectively reduced, and accurate control over irrigation and water and fertilizer integration is achieved.