Disclosed are a method and device for transmitting/receiving sounding reference signals in a wireless communication system. A method for transmitting sounding reference signals (SRS) according to one embodiment of the present disclosure may comprise the steps of: receiving, from a base station, setting information related to slot setting; receiving, from the base station, downlink control information (DCI) for triggering transmission of an SRS for an SRS resource set; and transmitting the SRS to the base station in the SRS resource set. One or more SRS transmission symbols for transmission of the SRS are determined, and in the one or more SRS transmission symbols, downlink scheduling may not be performed in one or more symbols that have been set as flexible symbols by the setting information.