A funnel-shaped paper urine guiding device is provided having sufficient strength and waterproof ability and capable of being flushed down the toilet without plugging sewer systems. The urine guiding device comprises a penis inlet, a urine outlet, and a handheld protruding flap, and is capable of eliminating the splashing of urine on the toilet perimeter or in the surrounding area by a man urinating from a standing position. The urine guiding device is able to minimize the amount of splashed urine and be used to wipe the residual urine off the male users penis after urination. Therefore, the urine guiding device of the present invention facilitates urination by men from a standing position. The device is advantageous for mens physical-mental health and makes the cleaning of the toilet facilities easier, thereby reducing family conflicts. Furthermore, the device is easy to use and inexpensive.