The invention discloses an object reconstruction method in an atmospheric refraction correction state, belonging to an image processing three-dimensional reconstruction method, and solves the problem of larger object positioning errors since a present object reconstruction method does not consider the influence of atmospheric refraction to light ray propagation. The method can be used for a long distance early warning system, and comprises: (1) determining the linear equation passing an object and the earth's core; (2) determining an object position P1' according to the imaging information of a camera C1; (3) determining an object position P2' according to the imaging information of a camera C2; and (4) obtaining an accurate object real position P'. The method considers atmospheric refraction influence, is specific to different atmospheric refraction rates of different areas, seasons and heights, and calculates atmospheric refraction rates according to different areas, seasons and heights; in addition, the method can reconstruct object positions closer to object real positions, realize higher object positioning precision, provide guarantees for obtaining high precision early warning information, and improve the whole performance of an early warning system.