To improve the water quality of eel intensive culture and the nitrogen and phosphorus reduction in aquaculture tailwater, this research was conducted to isolate and screen the sludge collected from the treatment pond of eel culture tailwater and got a strain of high-efficient aerobic denitrifying phosphorus removing bacteria. It was identified as Acinetobacter tandoii by 16S rDNA sequence identification analysis and named Acinetobacter tandoii PP-1. An experiment on the total phosphorus and nitrate degradation effect of strain PP-1 in the water quality of the Anguilla culture was carried out. The results showed that the total phosphorus degradation rate reached 56.31% and 81.82% at 12 h and 24 h hydraulic retention time, respectively. And the nitrate nitrogen degradation rate reached 65.5% and 90.37% at 12 h and 24 h hydraulic retention time, respectively. Application research of strain PP-1 in water quality control of Anguilla rostrata factory farming showed that the degradation rate of total phosphorus and nitrate nitrogen with hydraulic residence time at 24 h reached 58.8% and 56.1%, respectively. This study showed that A. tandoii PP-1 could help improve the total phosphorus and nitrate nitrogen in the culture water of Anguilla rostrata, and promote the growth of Anguilla rostrata, with good application safety. This study provides a new reference for solving the problem of simultaneous degradation of nitrogen and phosphorus in eel culture water and has important application value.