The formula of high temperature resistant acidic clean fracturing fluid was obtained as follows: 0.1%—5% acetic acid, 0.1% salicylic acid, 0.5%—1% anionic polyacrylamide, 0.1%—0.2% quaternary ammonium salt cationic gemini surfactant, 0.5%—3% clay stabilizers (potassium chloride, ammonium chloride) and water. The rheological properties, thickening time, sand-carrying properties and gel-breaking performance as a function of thickener concentration of acidic fracturing fluid were studied. The pH value of acidic clean fracturing fluid was 4—5. The viscosity of fracturing fluid was 30—50 mPa·s at 120℃ and 20 mPa·s at 140℃, which indicated a good shear and temperature resistance. The thickening time of fracturing fluid was within 60 s. The gel viscosity reached 140 mPa·s when the dosage of thickening agent was 1.0%. The acidic clean fracturing fluid possessed excellent proppant-carrying performance. The settling velocity of single sand in acidic fracturing fluid was only 0.023 mm/s with 0.8% thickener, while that in guar-based fracturing fluid with same thickener concentration was 0.169 mm/s. The acidic fracturing fluid would break automatically when it encountered a certain amount of oil, gas and formation water. And there was a accelerating in gel-breaking when ammonium persulfate was added. The gel-breaking time of acidic clean fracturing fluid was less than 1 min at 60—80℃. The acidic clean fracturing fluid was suitable for low permeability reservoir with high-calcium under 120℃.