The conventional Archie formula struggles with the interpretation of water saturation from resistivity well log data due to the increasing complexity of exploration targets. This challenge has prompted researchers to explore alternative physical parameters, such as acoustic characteristics, for breakthroughs. Clarifying the influencing factors of porous media acoustic characteristics is one of the most important approaches to help understanding the mechanism of acoustic characteristics of carbonate reservoirs. The article uses digital rock technology to characterize the pore structure, quantitatively identify fractures and pore structures in carbonate rocks, and establish digital models. Through conventional acoustic testing, the pressure wave (P-wave) and shear wave (S-wave) velocities of rock samples at different water saturations are obtained, and the dynamic elastic modulus is calculated. A finite element calculation model is established using the digital rock computational model to provide a basis for fluid saturation calculation methods. Based on real digital rock models, different combinations of virtual fractures are constructed, and factors affecting acoustic parameters are analyzed. The study finds that as porosity increases, the velocity difference between porous cores and fractured cores also increases. These findings provide important technical support and a theoretical basis for interpreting acoustic well logging data and evaluating carbonate reservoirs with different pore and fracture types.