A visible light communication MIMO system and a method for realizing data transceiving therefor are disclosed. The method includes: converting data of a sending end into two-dimensional code information containing locating information through light intensity modulation and compilation to send; a receiving end scanning received two-dimensional code information, and rectifying the received two-dimensional code information according to the locating information; and demodulating the rectified two-dimensional code information to obtain data. In the embodiments of the present document, the rectification on the image with the geometric distortion is implemented by using the two-dimensional code technology, and the rectification on the plane image sent by an LED array in the visible light communication MIMO system is implemented, which guarantees that pixels of various points within one frame of image are simultaneously and correctly detected, and achieves the object of sending and receiving frames synchronously, thereby improving the data transmission efficiency.