The present specification provides a method for transmitting and receiving a signal by means of a beam in a wireless communication system. The method for a terminal for transmitting and receiving a signal by means of one or more beams according to the present specification may comprise the steps of: receiving sounding reference signal (SRS) resource configuration information for an SRS transmission from a base station, the SRS resource configuration information comprising configuration information indicating one or more previously configured timing advance values for one or more SRS resources; receiving, from the base station, control information indicating a particular SRS resource from among the one or more SRS resources; and transmitting an uplink signal at the configured temporal uplink transmission point using the timing advance value corresponding to the particular SRS resource.