The present invention discloses a base station and flow control processing method and device. The method comprises: acquire a base station side data accumulation volume of a terminal; acquire a radio network controller (RNC) side data accumulation volume of the terminal; determine, on the basis of the base station side data accumulation volume of the terminal and the radio network controller side data accumulation volume of the terminal, a difference of the data accumulation volumes; if the difference of the data accumulation volumes is not less than a preset threshold, then determine, on the basis of the radio network controller side data accumulation volume of the terminal and the base station side data accumulation volume of the terminal, a ratio of the data accumulation volumes; determine a proportion of the number of allocations of the terminal having no data; determine an actual flow control data volume of the terminal on the basis of a current flow control data volume, the ratio of the data accumulatio
