The invention relates to a non-constant flow pipeline inner wall on-way resistance coefficient testing device comprising a high-level water tank, a low-level water tank, a wave height meter for measuring the time-varying change of water in the water tanks, a pressure sensor for measuring the water flow pressure intensity of a measured pipeline wall, and a computer for recording, processing and storing data. The high-level water tank is provided with a water outlet. The low-level water tank is provided with a water inlet and a water gate capable of opening or closing the water inlet. The wave height meter is composed of two wave height acquisition probes and a wave height processor, and the wave height processor is connected with the computer. The pressure sensor is composed of a pressure collector and a pressure transmitter, and the pressure transmitter is connected with the computer. Also provided is a non-constant flow pipeline inner wall on-way resistance coefficient testing method using the testing device of the present invention. The device and method can quickly and accurately test the on-way resistance coefficients of the inner wall of the pipeline corresponding to the different liquid flow rates under non-constant flow.