The invention relates to signal processing technology, and discloses an audio conversion sampling method and a system thereof. In the method, phase compensation is performed in an audio conversion sampling process to achieve the filter effect of similar delay on different frequencies so as to reduce the phase distortion to a degree of sheltering by human ears. Compared with the traditional infinite impulse response filter-based conversion sampling system, the system has the advantages that the inhibition of phase distortion is finished with certain calculation complexity. Compared with the traditional finite impulse response filter-based conversion sampling system, the system has the advantages that the calculation complexity of a filter is greatly reduced, and similar uniform delay, namely linear phase can be acquired.