The invention relates to a horizontal and perpendicular strip-shaped stone cutting machine which can cut a mountain massif horizontally and perpendicularly. The stone cutting machine comprises a rack, a working platform, a cutter rest system, a motor, a walking mechanism and a control cabinet. The cutter rest system is divided into a horizontal cutter rest and a perpendicular cutter rest, can carry out cutting in the horizontal direction and the perpendicular direction respectively and can also carry out cutting in the horizontal direction and the perpendicular direction simultaneously. At present, the stone cutting mode adopted by people is drilling blasting, excavating loading and conveying to a processing plant to carry out single hoisting cutting, the cutting efficiency of a cutting machine is low, and cost is high. According to the horizontal and perpendicular strip-shaped stone cutting machine, cutting in the horizontal direction and cutting in the perpendicular direction are combined, the design of additionally arranging a lever and an electric hoist on the perpendicular cutter rest is adopted, so that the cutting efficiency is improved to a great degree, the cutting time is shortened integrally, and meanwhile cost is reduced. The horizontal and perpendicular strip-shaped stone cutting machine has the advantages of being good in safety, low in environment pollution, high in production efficiency, high in yield, small in investment and low in risk.