An acoustofluidic calculation theory and relevant experiments have been developed in this study. With the perturbation theory, the ultrasound vibration from the solid boundaries is considered as the higher-order perturbation terms in order to calculate the first order acoustic pressure and velocity, which could be transformed into the load source for calculating the second order streaming velocity in liquid and the time averaged flow field distribution. It is obtained from the numerical results that specific acoustic streaming could be generated by the ultrasound vibration from the solid boundaries and the intensity near the boundary walls is notably stronger than that of other regions far away from the solid structures. Last, experimental manipulation on 10μm polystyrene particles basically confirms the effectiveness of the calculation method. The proposed acoustofluidic calculation model based on perturbation theory is helpful for solving the coupling issues of complex ultrasound vibration and fluid flow, which paves the way for developing precise acoustic manipulation platforms for the next step.