A method and a system for correcting energy distributions of audio signal are proposed. The method is applicable to a head-mounted device having a motion sensor, a left speaker, and a right speaker and includes the following steps. A rotation angle of the head-mounted device is detected by the motion sensor. Dual-channel audio signals corresponding to the left and right speakers are obtained. The dual-channel audio signals are converted to multi-channel audio signals with the number of channels greater than or equal to 5. Four acoustic source positions of the left and right speakers are defined to convert the multi-channel audio signals to four-channel audio signals of the left and right speakers. Energy distributions of the four-channel audio signals of the left and right speakers are corrected according to the rotation angle and the four acoustic source positions to respectively generate a left output signal and a right output signal.