The invention relates to a storing and accessing method of a tree implemented by 2D tables, including: (1) building 2D tables, including: a capacity allocation table, describing the capacity of tables in the system; a tree-structure relation table, describing the relation of the tree structure; several data storage area tables, recording the node attribute values in the tree structure; (2) loading and maintaining the data, including adding, deleting, amending and searching as well as the relative operations; (3) managing the data, including loading, synchronizing, changing and observing. It achieves the effects of flexibly configuring data and of making maximum use of the original mechanisms of the object-oriented database and enhances processing efficiency, flexibility and stability.