The invention relates to an audio communication decoding method. The method comprises the following steps: receiving signal sampling data through a receiving end of audio communication equipment, and saving the signal sampling data in a signal data memory; then, calculating a boundary by virtue of a dynamic threshold and a centroid method, and calculating high and low level widths in accordance with the calculated boundary; conducting bit flow decoding on the sampling data in the signal memory by virtue of the receiving end; and finally, in accordance with a decoded bit flow, conducting decoding so as to obtain application data, and implementing related application operations, so that communication application is completed. According to the method provided by the invention, by calculating the boundary by virtue of the dynamic threshold and the centroid method, the width or frequency of the signal can be calculated more accurately, so that the success rate of decoding is improved and adaptability is enhanced, and the application scope of the audio communication equipment is widened.