Audio-Visual Learning (AVL) is one fundamental task of multi-modality learning and embodied intelligence, displaying the vital role in scene understanding and interaction. However, previous researchers mostly focus on exploring downstream tasks from a coarse-grained perspective (e.g., audio-visual correspondence, sound source localization, and audio-visual event localization). Considering providing more specific scene perception details, we newly define a fine-grained Audio-Visual Learning task, termed Region-Aware Sound Source Understanding (RA-SSU), which aims to achieve region-aware, frame-level, and high-quality sound source understanding. To support this goal, we innovatively construct two corresponding datasets, i.e. fine-grained Music (f-Music) and fine-grained Lifescene (f-Lifescene), each containing annotated sound source masks and frame-by-frame textual descriptions. The f-Music dataset includes 3,976 samples across 22 scene types related to specific application scenarios, focusing on music scenes with complex instrument mixing. The f-Lifescene dataset contains 6,156 samples across 61 types representing diverse sounding objects in life scenarios. Moreover, we propose SSUFormer, a Sound-Source Understanding TransFormer benchmark that facilitates both the sound source segmentation and sound region description with a multi-modal input and multi-modal output architecture. Specifically, we design two modules for this framework, Mask Collaboration Module (MCM) and Mixture of Hierarchical-prompted Experts (MoHE), to respectively enhance the accuracy and enrich the elaboration of the sound source description. Extensive experiments are conducted on our two datasets to verify the feasibility of the task, evaluate the availability of the datasets, and demonstrate the superiority of the SSUFormer, which achieves SOTA performance on the Sound Source Understanding benchmark.