A controlling system for environmental comfort degree, comprising: a plurality of sensors for sensing a plurality of environment parameters indoor or outdoor; a plurality of indoor apparatuses for adjusting temperature and humidity of an indoor space; a controlling apparatus, operatively connected with the sensors and the indoor apparatuses, executing an auto-calculation procedure and a learning procedure; wherein the controlling system further comprises a human machine interface, connected to the controlling apparatus, and the HMI comprises a selection page for selecting one of a plurality of operating modes, the operating modes comprise an auto-calculation mode and a learning mode, and the controlling apparatus applies the auto-calculation procedure to operate when the auto-calculation mode is selected and applies the learning procedure to operate when the learning mode is selected; wherein the controlling apparatus determines if an established learning model is corresponding to the current environment parameters through the learning procedure, and applies the environment parameters to the learning model to directly find out a target comfort temperature adjustment value and a target comfort humidity adjustment value if the learning model is corresponding to the environment parameters, and executes the auto-calculation procedure if the learning model is not corresponding to the environment parameters; wherein the auto-calculation procedure calculates a current comfort-index of the indoor space based on the environment parameters, and calculating the target comfort temperature adjustment value and the target comfort humidity adjustment value for an indoor environment of the indoor space to reach a best comfort-index based on the current comfort-index; wherein the controlling apparatus controls the indoor apparatuses based on the target comfort temperature adjustment value and the target comfort humidity adjustment value for the indoor environment to reach a target temperature and a target humidity; wherein the controlling apparatus executes the learning procedure for establishing or updating the learning model when receiving a user-feedback, wherein the learning model comprises the user-feedback, and the environment parameters sensed at the time the user-feedback is inputted, and the learning procedure re-calculates the target comfort temperature adjustment value and the target comfort humidity adjustment value for the indoor environment of the indoor space to reach the user-feedback based on the environment parameters, and the controlling apparatus controls the indoor apparatuses based on the re-calculated target comfort temperature adjustment value and the re-calculated target comfort humidity adjustment value. a plurality of sensors for sensing a plurality of environment parameters indoor or outdoor; a plurality of indoor apparatuses for adjusting temperature and humidity of an indoor space; a controlling apparatus, operatively connected with the sensors and the indoor apparatuses, executing an auto-calculation procedure and a learning procedure; wherein the controlling system further comprises a human machine interface, connected to the controlling apparatus, and the HMI comprises a selection page for selecting one of a plurality of operating modes, the operating modes comprise an auto-calculation mode and a learning mode, and the controlling apparatus applies the auto-calculation procedure to operate when the auto-calculation mode is selected and applies the learning procedure to operate when the learning mode is selected; wherein the controlling apparatus determines if an established learning model is corresponding to the current environment parameters through the learning procedure, and applies the environment parameters to the learning model to directly find out a target comfort temperature adjustment value and a target comfort humidity adjustment value if the learning model is corresponding to the environment parameters, and executes the auto-calculation procedure if the learning model is not corresponding to the environment parameters; wherein the auto-calculation procedure calculates a current comfort-index of the indoor space based on the environment parameters, and calculating the target comfort temperature adjustment value and the target comfort humidity adjustment value for an indoor environment of the indoor space to reach a best comfort-index based on the current comfort-index; wherein the controlling apparatus controls the indoor apparatuses based on the target comfort temperature adjustment value and the target comfort humidity adjustment value for the indoor environment to reach a target temperature and a target humidity; wherein the controlling apparatus executes the learning procedure for establishing or updating the learning model when receiving a user-feedback, wherein the learning model comprises the user-feedback, and the environment parameters sensed at the time the user-feedback is inputted, and the learning procedure re-calculates the target comfort temperature adjustment value and the target comfort humidity adjustment value for the indoor environment of the indoor space to reach the user-feedback based on the environment parameters, and the controlling apparatus controls the indoor apparatuses based on the re-calculated target comfort temperature adjustment value and the re-calculated target comfort humidity adjustment value.