To investigate the impact resistance mechanism of polyurea coated steel composite plate and the influence of polyurea coating position and thickness on the elastic performance of composite plate, the ballistic and simulation tests of polyurea coated steel composite plate were conducted with polyurea coated steel composite plate and Type 53 7.62mm armor-piercing incendiary ammunition as a typical destructive element. It is found that: the polyurea coating absorbs the kinetic energy of the projectile through glassy hardening; the anti-elastic performance of the steel composite plate coated with polyurea on the back side is better than that of the front side; in order to improve the anti-elastic performance of the composite plate, the thickness of polyurea coated on the front side and back side should be 5mm and 3mm.