In order to accurately measure the absolute spectral response efficiency of the photoelectric imaging system, the optical energy transfer formula of the optical system and the physical model of the image sensor were analyzed, and the calculation formula of the absolute spectral response efficiency of the photoelectric imaging system was obtained. Based on the theoretical formula, an absolute spectral response efficiency measurement device for the photoelectric imaging system based on integrating spheres, multispectral light source of light-emitting diode, standard detector, and a transmission-type parallel light tube was designed. Experimental measurement and analysis of visible light digital cameras with known spectral response efficiency was carried out. The results show that, the absolute spectral response efficiency of the visible light digital camera measured by the measuring device in the wavelength range of 380nm~1100nm is in good agreement with the standard value, and the maximum relative error is 1.7%. When the probability is 95%, it is less than 0.2%, which meets the general measurement requirements. The device can accurately measure the absolute spectral effect efficiency of the photoelectric imaging system.