The invention relates to a floor heating water distributing and collecting device which comprises a water inlet pipe system, a water return pipe system, a flushing water recycling pipeline, a plurality of branch water pipes, temperature sensors installed on the water inlet pipe system and the branch water pipes, a first electromagnetic valve installed on the water inlet pipe system, a second electromagnetic valve installed on the water return pipe system, a third electromagnetic valve arranged between the water inlet pipe system and the flushing water recycling pipeline, a fourth electromagnetic valve arranged between the water return pipe system and the flushing water recycling pipeline, at least one temperature control valve installed on each branch water pipe, and a control system electrically connected with temperature control valves, the temperature sensors, the first electromagnetic valve, the second electromagnetic valve, the third electromagnetic valve and the fourth electromagnetic valve; and the control system can control the temperature control valves and the electromagnetic valves to act and is used for flushing the branch water pipes. The invention further relates to a flushing method of the floor heating water distributing and collecting device, so that automatic flushing can be achieved, and the problem that the branch water pipes are prone to being blocked is solved.