Recent research has shown that lumbar disease has become common in China. Since the structure of the lumbar spine is extremely complex, a finite element analysis method was used to perform biomechanical simulation and analysis of stress and strain on the L3–L4 lumbar segment to provide both a scientific and theoretical basis for clinical diagnosis and medical research. The MC volume-rendering 3D reconstruction method was the first step to accurately constructing the finite element model of the L3–L4 lumbar sacral segment, which was simulated prior to the addition of the ligaments, fibrous ring, and other major spinal tissue. The finite element model network was classified and the material properties of the corresponding parts were described. According to the normal model, careful simulation and deformation were performed, in addition to intervertebral disc degeneration in various cases. We have provided a detailed and professional analysis of the biomechanical properties, providing a powerful biomechanical basis for the diagnosis of intervertebral disc bulge and degeneration.