In order to meet the demand of high-precision heading angle transmission in the transfer alignment of inertial navigation system on moving base, the analytical function relationship between the hull deformation and the turning angular velocity and angular acceleration was derived by using the classical beam theory based on the analysis of the equivalent load exerted by the hydrodynamic force and inertia force on the hull structure during the turning process under the combined action of the steering rudder moment and wave force. The objective law between the angular motion and the azimuth deformation angle of the hull under the combined action of maneuvering and sea waves was revealed. Finally, the correction coefficients were determined according to the left turn and right turn motions of the hull by using the measured data of the ship in the sea trial during the S-shape maneuvering navigation, and the azimuth deformation angle correction was completed. The results indicated that the application of the Qu's bending deformation correction formula could greatly reduce the influence of the hull flexural deformation on the heading angle accuracy, meet the needs of high-precision heading angle transmission, and fully verify the correctness of the hull azimuth deformation law and the heading angle transmission error correction theory. This theory and method provided technical support for establishing high-precision distributed digital reference in the field of transfer alignment of inertial navigation on moving base and the application of heading angle transfer of other shipborne equipment.