In order to enhance the sun tracking accuracy of photovoltaic power generation system and reduce the manufacturing cost of sun tracking devices, a new sun tracking method and corresponding tracking device was presented in this paper. The new method is to get two driving rotational angle parameters by conversing solar azimuth parameter and solar altitude parameter. According to the new parameters, the solar cell panel is driven to rotate as the universal-joint movement in order to track the sun. The new tracking device consists of solar direction monitoring module, parameter calculation module, driving device, direction error detection module, and feedback control module. It can acquire solar direction parameter to complete new angle parameters conversion and it can amend real-time interaction frequency and stride according to the direction error of solar cell panel. The new tracking device has features of high tracking accuracy, small tracking time intervals, simple structures and low manufacturing cost.