To solve the problem of high brittleness and easy cracking of cement stone, epoxy resin powder elastic particles (HEEP) were developed to improve the elasticity of cement stone. HEEP was prepared from epoxy resin and trimeric anhydride by solution polymerization. The surface wettability and particle size of HEEP were analyzed by contact angle test and laser particle size analysis respectively. Mechanical performance tests, scanning electron microscope (SEM) analysis and x‐ray diffraction analysis were conducted on the cement stone containing HEEP. The results showed that HEEP was the target product, with a hydrophilic surface and a water contact angle of 75.2° on the HEEP surface. The particle size distribution of HEEP was uniform, and the median particle size was 36.5 μm. The initial decomposition temperature of HEEP was 300°C, indicating a good thermal stability. The stress–strain curve showed that when the HEEP dosage was 3%, 6%, and 9%, the elastic modulus of the cement stone was 6.382, 4.017, and 3.148 GPa, respectively. Compared with the blank cement without HEEP, the elastic modulus was reduced by 28.3%, 54.9%, and 64.6%, respectively. This showed that HEEP could effectively improve the elasticity of cement stone. In addition, the compressive strength and flexural strength of cement stone containing HEEP can meet the requirements of on‐site applications. SEM analysis of cement stone showed that HEEP was well filled in cement stone. When the cement stone was subjected to complex stress, HEEP could effectively buffer and disperse the stress, thereby enhancing the resistance of cement stone to external force impact.