The present invention provides a density gradient resistive fill-type composite acoustic board, and relates to the noise control device field. The density gradient resistive fill-type composite acoustic board is configured to strengthen low-frequency resistive sound absorption through the density gradient of a filled board to widen a sound absorption frequency band through matching of a resonance board, the outermost layer is a resonance acoustic board (1), a high volumetric weight resistive filled board (2) clings to the inner wall surface of the resonance acoustic board, a low volumetric weight resistive filled board (3) clings to a wall (5), there is a cavity between the high volumetric weight resistive filled board and the low volumetric weight resistive filled board, because the volumetric weight changing of the filled board and the matching of the resonance sound absorption is strengthened, the low-frequency and high-frequency sound absorption performance of the resonance acoustic board is improved, the 100-500Hz average sound absorption coefficient is larger than 0.7, the average noise reduction coefficient is larger than 0.8, and the density gradient resistive fill-type composite acoustic board is good in weathering resistance, is non-combustible and non-corroding, and is suitable for noise treatment of a transformer station and a converter station.