The invention discloses an intelligent judgment device, system and method for the correspondence between an electric meter and a transformer. According to a first exclusive right, the device comprisesan MCU main controller, a Bluetooth module, an Ethernet interface module, a 4G communication module, a FLASH memory circuit and a serial interface, and the Bluetooth module, the Ethernet interface module, the 4G communication module, the FLASH memory circuit and the serial interface are connected to the MCU main controller. The invention provides the intelligent judgment device, system and methodfor the correspondence between the electric meter and the transformer, the user and transformation relation of all users in a transformer district can be analyzed in batches, the accuracy is high, the efficiency is high, manpower and material resources are saved, the implementation can be carried out in cooperation with a power cut plan of the transformer district, the reliability of power supplyis not affected, the installation is simple without security risk, and the invention has high generalization performance.