The invention discloses a laser comprehensive reference system for underwater detection and a distance measurement and calibration method. The system has the main functions of laser ranging and high-definition zoom camera laser calibration, and is mainly composed of a fixed laser, a rotary laser, a fixed platform, a support, a laser frame, a central processing unit, a three-dimensional motion platform, a zoom high-definition camera, a two-end laser rotating device, a target object and the like. In the ranging process, a straight line extraction module is used to obtain a rough shape of a laser line, and a straight line fitting module fits a straight line; a target object shape judgment module judges the shape of a target object; a target plane inclination judgment module judges whether the target plane is inclined or not; a distance measuring module obtains a distance between the target object and the system, meanwhile, different results are obtained according to different target objects, online calibration of a high-definition zoom camera is achieved through an online cross calibration method, internal and external parameters of the camera are obtained through a calibration module in the calibration process, and a distortionless image is obtained through calibration of an image obtained according to the parameters.