The invention discloses a laser perforating device capable of improving the conical degree and the inner wall quality of a hole, and a method. According to the method of the laser perforating device, a workpiece is subjected to primary laser perforating and then rotates 180 degrees in the x direction of the hole through a rotatable clamp, so that the workpiece is just soaked into water, x and y coordinates of the small hole are not changed, and then secondary laser perforating is conducted through a laser-induced cavitation technology; and in addition, the laser perforating device capable of improving the conical degree and the inner wall quality of the hole is designed and comprises a power box, an uncovered cuboid container, a laser head, a laser guide pipe, a CCD camera, a laser device, a z-direction moving mechanism, a fixing clamp device, an x-y moving platform and a rotatable clamp device. According to the laser perforating device and the method thereof, the mode of conducting laser perforating in air and the mode of conducting laser perforating in water are coupled, secondary perforating is completed by turning over the workpiece so that the conical degree of the hole can be improved, the laser perforating technology and the laser-induced cavitation technology are combined in the secondary perforating process, and the inner wall of the hole is strengthened by impact waves generated through cavitation.