The invention discloses a polishing machine tool for machining mechanical equipment and belongs to the field of polishing mechanical equipment. The problems that the position of a polishing disk of anexisting polishing machine tool can only be adjusted up and down, and cannot be adjusted by 360 degrees in the same horizontal plane, and a tilt angle of the polishing disk also cannot be adjusted are solved. The polishing machine tool for machining the mechanical equipment comprises a polishing machine tool seat, a lifting mechanism, a moving mechanism, a lifting plate and a polishing disk rotating device, wherein the bottom of the lifting mechanism is fixed on the polishing machine bed, the moving mechanism is mounted on the polishing machine bed, the lifting mechanism is connected with thepolishing disk rotating device through the lifting plate, and a polishing drive mechanism and a polishing disk are mounted on the polishing disk rotating device. In the polishing process, front and back adjustment in the horizontal direction, lifting adjustment in the vertical direction, 360-degree rotation adjustment of angles in the same horizontal plane, and adjustment of tilt angles in the same vertical plane are achieved, and compared with polishing treatment of traditional mechanical equipment, the polishing disk of the polishing machine tool is more flexible in working.