The invention discloses an aircraft gun buffering control method. The aircraft gun buffering control method comprises the steps that according to a magneto-rheological damper arranged on a rear seat of an aircraft gun, the viscous damping coefficient c0 and the force bias item f0 generated by an accumulator are obtained, and the spring stiffness K is obtained according to springs; according to the acceleration value detected by an acceleration sensor, the speed x' and displacement x of a gun body of the aircraft gun are calculated and obtained; through the preset recoil resultant force FB, the viscous damping coefficient c0, the force bias item f0 generated by the accumulator, the spring stiffness K, the speed x' and the displacement x, according to the formula shown in the specification, the relation item fc of damping force and an electric current is calculated and obtained; and according to the relation item fc of damping force and the electric current, the corresponding output current value of the relation item fc is obtained by looking up a table, and the output current value is applied to the magneto-rheological damper. The invention further discloses an aircraft gun buffering control device. According to the aircraft gun buffering control method, control over the magnitude of the output current can be realized only through the acceleration sensor, and the technical effect that the response speed in recoil and counter recoil control is obviously increased is realized.