Disclosed are a method and a system for implementing near field communication (NFC). The method includes: modulating a digital signal to generate an audio signal with a transmitting device by utilizing a binary frequency shift keying modulation scheme; playing the generated audio signal with the transmitting device; receiving the audio signal by a receiving device; sampling the audio signal by the receiving device; and demodulating the sampled audio signal for obtaining the digital signal by the receiving device. The present disclosure is capable of implementing NFC between mobile communication devices not having NFC chips equipped, thereby solving the problems that hardware requirements which utilize schemes of the NFC standard are higher, and current application ranges are narrow.