Abstract: Based on the acoustic flow field coupling theory and turbulence power spectrum model, this paper uses COMSOL to construct a two-dimensional numerical calculation model in the boundary layer, and systematically analyzes the evolution rules of the acoustic field energy distribution, turbulence pulsation velocity and refractive index power spectrum under different acoustic wave frequencies and height conditions. The results show that increasing the frequency of sound waves can enhance the directionality of their propagation, thereby changing the scope and intensity of the action on the local flow field; the disturbance effect of sound waves significantly attenuates with the increase in height and horizontal distance. The further away from the sound source, the weaker the sound energy, and the intensity of turbulent pulsation also decreases. Under acoustic wave disturbance, the turbulent refractive index power spectrum shows obvious fluctuations in the near-field region, and as the propagation distance increases, the disturbance response of each spectral type gradually weakens and becomes stable. This paper reveals the physical mechanism of acoustic wave regulation of turbulence from the perspective of spectral characteristics, providing a theoretical basis for active regulation of turbulent environments and optimization of optical transmission channels in ground-to-air links.