The invention provides a plate surface machining and liquid guide device which comprises a conveying system, an equipment tank, upper nozzles, lower nozzles, a liquid guide pipe, a circulating pump and a spray pump; the upper nozzles are formed above the conveying system; the lower nozzles are formed below the conveying system; the liquid guide pipe is arranged above a circuit board movement way of the conveying system; the equipment tank is arranged below the conveying system; a first mouth of the equipment tank is connected with the upper nozzles and the lower nozzles through the spray pump; an outlet of the liquid guide pipe is connected with a second mouth of the equipment tank through the circulating pump; and a plurality of suction holes are formed in the liquid guide pipe. The pool effect of an upper plate surface can be eliminated, and the machining uniformity of the upper plate surface is better; the equipment tank can be very small, the equipment capacity is 60% of the original equipment capacity, and a temperature, a PH value, the electric conductivity and the ion concentration of liquid in the equipment tank can be adjusted conveniently; in addition, the circulating pump and the spray pump can use independent external pumps, so that the curing and maintenance are convenient, and the discharge amount of waste liquid can be reduced.