The invention belongs to the technical field of visible light communication, and particularly relates to a phase shift coding method based on a direct-modulation direct-detection pulse amplitude modulation system and an implementing device. At a system transmitting end, a phase shift coding method opposite in symbol is adopted for odd-even code elements of a continuous symbol sequence; at a system receiving end, a differential decoding method of delayed subtraction is performed on adjacent symbols receiving the code elements. In the implementing device, a transmitting end comprises a phase shift coder, a PAM (pulse amplitude modulation) mapping module, a serial-to-parallel/parallel-to-serial conversion module, an up-sampling module, an LED and a driving module of the LED; a receiving end comprises a differential decoder, a serial-to-parallel conversion module, a rear balance module, a PAM de-mapping module, a clock synchronizing module, a normalization module, a down-sampling module, a focusing lens, a light filter and a receiver. By using the implementing device and the coding and decoding method, crosstalk noise between inherent direct-current component and signal in a visible light communication system based on a pulse amplitude modulation format can be effectively eliminated, sensitivity of the receiver can be improved, signal transmission quality can be improved, and system performance can be improved effectively. The method is simple to implement and easy in integration.