The invention discloses an electrocardio inverse treatment method and device. The method comprises the steps of acquiring the body surface potential, and constructing an m-dimensional body surface potential vector phi T by means of the acquired body surface potential, wherein the trunk is uniform and isotropic, and m is an integer larger than 1; correlating the body surface potential vector phi T with an n-dimensional epicardial potential vector phi E corresponding to an epicardial node by means of a transfer coefficient matrix A, wherein n is smaller than m and is an integer larger than 1; and constructing the L0 norm, approaching the epicardial potential vector phi E, of a smooth function F sigma (phi E), and obtaining the expression of the epicardial potential vector phi E based on an approaching result of the L0 norm of the epicardial potential vector phi E. By the adoption of the method and device, the epicardial potential can be accurately constructed based on the distribution of the body surface potential.