The invention discloses an optical calibration device for reflecting telescope optical axis monitoring based on polarization and beam splitting. The device comprises an optical fiber light source, a collimating lens, a beam splitting prism, a polarization and beam splitting prism, a first parallel flat plate, a quarter-wave plate, a pyramid prism, a second parallel flat plate, a converging lens and a detector. In the optical calibration process of a telescope system, the polarization and beam splitting prism, the quarter-wave plate and the pyramid prism are adopted to generate two beams whichare collinear in opposite directions, and high-precision registration of the optical axis of the optically calibrated telescope system and the normal of an auxiliary standard plane mirror is realized.The device is used for a relative test and overcomes test precision problems brought by manual interpretation errors, a test environment and the like in a traditional optical axis absolute test. Besides, the reference optical axis and the test optical axis share the same optical path, the influence of vibration in the testing process is avoided, and therefore test efficiency and optical calibration efficiency are greatly improved.