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利用边界积分方程和机电互易原理得到声显微镜的模型，并对模型简化，得到了一个可以反演的形式，并利用频率和距离两参数的等效性，提出了一种反馈材料固液界面反射系数的方法。
A model of acoustic microscope was obtained by using boundary integral equation and electromechanical reciprocity principle. The model was simplified and an invertible form was obtained. Based on the equivalence of two parameters of frequency and distance, a feedback solid-liquid interface Reflection coefficient method.