The present invention provides an electromagnetic proportional valve and a breathing machine comprising the electromagnetic proportional valve. The electromagnetic proportional valve comprises: a valve body (2) having a cavity structure a coil bracket (11) sealed at an opening end of the cavity structure of the valve body (2) a coil (9) wrapped around the coil bracket (11) an armature (8) fixedly disposed in an inner cavity of the coil bracket (11) a valve core bracket (5) having one side connected onto a first spring (3) and the other side connected onto a second spring (7) and suspended in the cavity structure of the valve body (2) through the first spring (3) and the second spring (7) and a valve core (4) disposed in the valve core bracket (5). Through the electromagnetic proportional valve of the present invention instability incurred by a friction force to flow control can be effectively avoided and a hysteresis error of the flow control can be overcome thereby achieving stable control over a small flow and reducing the manufacturing difficulty. The breathing machine according to the present invention comprises the electromagnetic proportional valve.