The invention discloses an intelligent regulating system of a multi-functional wheelchair for collecting and treating excrement and urine. The intelligent regulating system comprises a treatment module, an energy supply module, a collection and regulation module, a blowing regulation module and a water flushing regulation module, wherein the treatment module is used for transmitting and treating command information in a system, and comprises a treatment die set and a storage die set, the main body of the treatment die set is a control circuit of the system, a 51 single-chip microcomputer is used as for master control, and the main body of the storage die set is an MOS type memory, is installed in the control circuit, and is used for storing backup information of each module when the systemruns, so that later-stage maintenance and examination are convenient. Compared with the prior art, the intelligent regulating system disclosed by the invention has the advantages that system architecture is complete in design and clear in design thinking, module selection and connection are actual, the intelligent regulating system has broad applicability, an autonomous regulation function is provided for a wheelchair, the functions of the wheelchair are extended, the intelligent regulating system is convenient to use, and work load of nursing staff is effectively reduced.