The invention discloses a polyethylene glycol terephthalate (PET) reconstruction method based on a sparsification and Poisson model. The PET reconstruction method includes: firstly, acquiring projection data, determining image size range and pixel range, and calculating a system probability matrix; obtaining an initial image through a filtered back projection (FBP) traditional algorithm, and using an obtained log-likelihood function as a reconstruction recovery item; using a wavelet transformation and discrete cosine transformation (DCT) mixed base and weighting as sparse regularization constraint, decomposing an objective function by using a split Bregman method to obtain two sub-problems, using a first sub-problem as a sparse regularization problem under a Gaussian model, and using linear Bregman interation for solving; using a second sub-problem as a Poisson denoising problem, and using a close operator method for solving; operating the last one iterative formula, completing an integrated iteration, obtaining a reconstructed image, and serving as an initial value of the next iteration.