An acoustic impedance tester and an acoustic impedance test method are disclosed. Transmission pipelines with different reference acoustic resistance are arranged in a test cavity inside a substrate.The test cavity is divided into two cavities, and the acoustic pressure in the two cavities is tested. An object under test is installed at the end of the substrate. The acoustic resistance and air tightness of the object under test can be quickly and stably calculated according to the detected acoustic pressure and the reference acoustic impedance.