Abstract: A polishing device for optical elements includes: a tool shank (1), and a polishing disc base; wherein the tool shank (1) is connected to the polishing disc base and is mounted on a tool shaft of a numerical-controlled processing device; wherein a polishing film (3) is stuck on the polishing disc base; the polishing disc base is a profiling polishing disc base (7), a cylinder polishing disc base (2), a profiling polishing disc base (12) or a spherical polishing disc base (8); wherein the tool shank (1) is independent and universal, thereby reducing the processing cost of the polishing device. A polishing method for optical elements is based on the shapes mentioned above of the polishing disc base, including steps of: fixing a polishing disc connecting rod (11); sticking a polishing film (3); trimming the polishing film (3); and polishing an unprocessed work piece (6).