A pulse tube refrigerator with an automatic gas flow and phase regulating device is composed by a helium compressor, an air distribution valve, a drive controller, a drive lead, a temperature sensor, a temperature measuring lead, a heat regenerator, a first-stage pulse tube, a second-stage pulse tube, a first-stage air reservoir and a second-stage air reservoir, wherein the air distribution valve is consisted of eight independent valves. According to received temperature signals from the temperature sensors the drive controller transmits order signals to the eight independent valves so as to control the open/close degree, time and sequence of the eight valves of the air distribution valve.