Deep-buried tunnels with weak surrounding rock are frequently encountered issues in traffic engineering. It plays an important role in the excavation process and the project operation. This paper applies the theoretical analysis and laboratory test related to four different conditions in terms of their thickness to determine the mechanical response of deep-buried tunnel lining. Then, the energy dissipative structure theory is employed to explain the experimental results. This paper has made the following achievements: firstly, it is found that the toughness of the secondary lining was found to be often the most important indicator of tunnel safety, with better-toughness linings having higher tensile strength and crack resistance. Secondly, it suggests that the inclusion of steel reinforcement in the concrete lining can effectively improve the secondary lining toughness. Finally, it proves that the more ductile liner had more energy, higher load-carrying capacity, and was better able to maintain the overall stability of the structure.