Tire road noise is the main component of traffic noise. Therefore, it is of great significance to develop functional pavement which can reduce tire road noise. Poroelastic road surface (PERS) is one kind of high-efficiency noise reduction road structure. In this paper, with the help of finite element technology, the mechanical manners of PERS is simulated, and the flexibility, bending tensile stress/strain, shear stress/strain with different thickness structures were studied and evaluated. The mechanical control indicators of PERS were obtained, meanwhile the semi-flexible pavement structure thickness meeting the demands of pavement mechanics was improved. The conclusion shows that PERS structure can reduce the tensile stress at the foot of the surface layer and improve the driving comfort. It can be used in various structural layers of the highway.