The invention discloses a method for experimentally determining carbonate rock oil and gas reservoir acid fracturing fracture conductivity distribution. The method comprises the steps that an acid fracturing simulator FracproPT is adopted for simulating the down-hole acid fracturing fracture extending and acid etching process during acid fracturing, and fracture width distribution, fracture height distribution, temperature distribution and acid liquor mass concentration distribution data in the hydraulic fracture length direction are obtained; in the hydraulic fracture length direction, fracture width, fracture height and temperature data of total 10 feature points with the acid liquor mass concentration being 100%, 90%, 80%, 70%, 60%, 50%, 40%, 30%, 20%, 10% of the initial mass concentration are selected; acid injection displacement of the oil field site scale is converted into acid injection displacement of the laboratory scale; according to the acid liquor mass concentration data of the 10 feature points, acid liquor used for an experiment is prepared; and the acid etching process is simulated, the conductivity under the condition of reservoir closed pressure is tested experimentally, and a distribution diagram of the acid etching fracture conductivity in the fracture length direction under the reservoir condition is drawn. The method is reliable in principle and simple and convenient to operate and has wide market prospects.