The invention provides a jump source list processing method, a jump source list processing device and a compiler. The jump source list processing method includes that identify of a jump target which corresponds to n jump instructions is acquired, wherein the n is a positive integer larger than or equal to 2; the identify is taken as a pointer pointing to a delay slot behind each jump instruction in the n jump instructions, and the corresponding jump instructions are stored in address information in a code buffer area when the pointer points to the delay slots. The jump instruction address information in a jump source list is stored in the delay slots, so that memory overhead caused by the fact that a special space is arranged in a memory to store the jump instruction address information of the jump source list in a list structure mode can be avoided; after the address of the jump target is determined, modification of the target address of the n jump instructions can be completed in the code buffer area through one-time traversal; compared with the prior art, the jump source list processing method has the advantages that the number of times of traversal in modifying the n jump instructions according to the address of the jump target can be reduced, and execution efficiency in improving the n instructions can be improved.