The invention discloses a timing system for accurately accounting working hours of engineering machinery by using an attitude sensor. The timing system comprises a data storage processing module, an acquisition unit, a data conversion unit, a data modeling unit, a state judgment unit and an output unit. According to the timing system for accurately accounting the working hours of the engineering machinery by using the attitude sensor, the flameout state, the idling state and the working state of the machine are calibrated through machine learning and model training, and due to the fact that tonnages of different machines are different, learning and model training need to be carried out on each machine; meanwhile, model training needs to be carried out in different working states, data calibration in different working environments such as earth cutting and hammering is different, and through data acquisition of the intelligent sensor, judgment of the state of the engineering machine, modeling of the state of the engineering machine and application of a calibration algorithm for learning and obtaining of each machine are achieved; the working state of the engineering machinery per minute can be accurately known, the data real-time performance is high, and the data accuracy is high.