The invention relates to an ultrasonic coding and decoding system based on jitter sound wave signals. The system comprises a data processing module, a data buffer module, a network communication module, an address coding module, a clock module, a clock signal frequency division module, a digital-to-analogue conversion module, a data communication bus module, a drive module, a control unit, an audio frequency signal collection unit, a filter module and an audio frequency coding module. The data communication bus module is electrically connected with the data buffer module, the network communication module, the address coding module, the clock module, the clock signal frequency division module, the drive module, the filter module and the audio frequency coding module. The data buffer module is electrically connected with the data processing module and the audio frequency coding module. The drive module is electrically connected with the control unit and the audio frequency signal collection unit. According to the invention, the work efficiency and the accuracy of audio frequency signal coding can be effectively improved, and the efficiency of audio frequency decoding and the accuracy of audio restoration can be effectively improved.