Disclosed is a method for making a controlled release fertilizer with water-based coating using a closed large numerically controlled fluidized bed and a device therefor: collecting a granular fertilizer with a suitable granule size into a barrel; sucking the same into a coating cavity by negative pressure and making the same fluid; directing a water-based coating liquid into a spray gun, then spraying the liquid onto the surface of the fertilizer granules after nebulization; collecting the impurities in the air discharged from the coating cavity by means of a cyclone separator; dehumidifying the air discharged from the cyclone separator by means of a fluidized drying tower; and then the coating is completed. The closed large numerically controlled fluidized bed coating machine has a fluidized bed coating machine main tower, a cyclone separator, a fluidized drying tower, a blower, a heater, an air compressor, a coating liquid inlet system and a control system, and is characterized in that it has a closed air circulation system, and is provided with a dehumidifying mechanism and a water condensing mechanism for the fluidized drying tower. The present invention can reduce energy consumption, increase heating efficiency and has moisture-absorbing function; it can prevent the spray gun from blocking; it has the function of automatic feeding, which improves the efficiency of coating; therefore it is important for the achievement of a water-based coating process.