The invention relates to an acoustic panel with a unit structure. The acoustic panel comprises an ultramicropore acoustic panel, a side edge plate and an acoustic back plate. The edge part of the ultramicropore acoustic panel is connected with the acoustic back plate through the side edge plate to form a sound absorption resonant cavity. The acoustic panel is characterized in that an sound absorption metal film parallel to the sound absorption resonant cavity or an sound absorption metal film with nano microspheres is arranged in the sound absorption resonant cavity. The acoustic panel not only has the advantages of wide sound absorption bandwidth and good noise reduction effects, but also has the advantages of simple structure and simplicity, convenience and reliability in process manufacture and assembly use. The acoustic panel is suitable for the occasions in various buildings where ceiling hanging and wall decoration are required, and particularly suitable for the occasions where high sound absorption is required.