The absorbing boundary condition of acoustic perfectly matched layer (PML) in traditional displacement form should be established by three splitting displacement parameters and the third-order time derivative needs to be solved, which leads to a large computation amount and long computation time. Aiming at this problem, we proposed an improved acoustic splitting PML absorbing boundary condition. The establishment principles of traditional and improved PML absorbing boundary condition were described. Through numerical simulation, the absorbing effect of improved and traditional PML absorbing boundary and low-order Higdon absorbing boundary on boundary reflection was discussed. The results show that the absorbing effect of low-order Higdon absorbing boundary condition is undesirable and relatively strong boundary reflection exists in wave field snapshot and analog recording; the effect of traditional and improved PML absorbing boundary conditions are similar, which can effectively absorb and attenuate the boundary reflections from any angle. In the improved algorithm, the computation of three-order time derivative is replaced by convolution approximate calculation, which simplifies the computation process and reduces computation amount, and is high effective and robust.