An electroacoustic transducer comprises a diaphragm body part and a voice coil combined to one side of the diaphragm body part, wherein the diaphragm body part comprises non-conductive base material layers and a conductive metal layer; the metal layer is interposed between any two neighboring layers of the base material layers, and is provided with first conductive terminals conductively combined with the voice coil; each of the base material layers between the metal layer and the voice coil is provided with open holes which are formed by removal of material to allow the passage of the first conductive terminals; the central part of the diaphragm body part is combined with a reinforcing layer; and the reinforcing layer is combined to one side of the diaphragm body part away from the voice coil, and covers the regions where the first conductive terminals are located.