The invention discloses a device and method for detecting infrared spectral imaging system performance. The device comprises a control processor, an optical filter controller, a digital temperature controller, a target wheel controller, a multi-spectral target simulator and a multi-spectral optical collimator. The method comprises the first step of setting parameters, the second step of generating a triangular target, the third step of acquiring a target image, the fourth step of acquiring direction pointing recognition data, the fifth step of recording the direction pointing judged result, the sixth step of judging whether the times of direction pointing judging are enough or not, the seventh step of acquiring the true judgment probability, the eighth step of judging whether the times of setting a heat contrast ratio are enough or not, the ninth step of acquiring a triangular direction identification threshold value, the tenth step of judging whether the times of setting spatial frequency are enough or not, the eleventh step of judging whether the times of setting the spectrum diversity factor are enough or not, and the twelfth step of acquiring a two-dimension triangular direction identification threshold value curved face. The device and the method can comprehensively detect the comprehensive performance of an infrared spectral imaging system.