The invention provides an audio book sentence-by-sentence synchronous display method. The method includes the following steps that sentence segmentation is conducted on a text file of an audio book, a timestamp is marked, and LRC files are prepared; the LRC files are submitted to a server terminal and stored; after a client terminal selects an audio file of the audio book, the corresponding LRC file is inquired and obtained; algorithmic functions of time anchor points of a current sentence and a subsequent sentence are generated and obtained, and the playing progress of LRCs is adjusted. The invention further provides a corresponding audio book sentence-by-sentence synchronous display system. According to the audio book sentence-by-sentence synchronous display method and system, the text file is converted into segmented sentence files, the segmented sentence files are prepared into the LRC files, when an audio is played, the LRC files are associated with the audio file, functions used for selecting particular sentences are generated respectively, in the playing process, according to the playing process of the audio, and a corresponding sentence is accurately positioned so as to achieve synchronous playing of the audio and texts.