A quality control phantom and an evaluation method for magnetic resonance arterial spin labeling perfusion imaging includes: a phantom main body; a container, a circulating liquid being provided in the container; a tube, comprising a first tube and a second tube, one end of the first tube being in communication with the container, the other end being in communication with a liquid inlet of the phantom main body, one end of the second tube being in communication with the container, the other end being in communication with a liquid outlet of the phantom main body, and the first tube, the phantom main body, the second tube and the container jointly forming a closed loop; a pump, provided on the first tube and used to drive the circulating liquid to circulate along the closed loop to generate a perfusion signal in the phantom main body.