The present disclosure provides an acoustic transducer, including: a base substrate and a plurality of acoustic transducer elements located on the base substrate. The acoustic transducer element includes: a switch and an acoustic transducer unit. A first terminal of the switch is electrically connected to a control signal line, and a second terminal of the switch is electrically connected to the acoustic transducer unit located in the same acoustic transducer element as the switch. The switch is configured to control connection and disconnection between the acoustic transducer unit located in the same acoustic transducer element as the switch and the control signal line. An embodiment of the present disclosure further provides a method for manufacturing the acoustic transducer.