The composite variable-thickness wave absorbing damping plate is used to realize the acoustic wave aggregation and vibration energy consumption by adjusting the impedance of the structure. The overall finite element model is constructed by embedding two variable-thickness plates in the middle of a rectangular plate simply supported at both ends. The finite element method is used to calculate the vibration response of the structure and compare the calculated values with the experimental values in order to verify the correctness of the numerical simulation results, and the vibration spectrum peaks of the base panel are taken as the control target, so that the intrinsic frequencies of the monolithic and composite variable-thickness wave absorbing damping plates can be designed by adjusting the material and structural parameters. The variable-thickness plate is fixed to the position with the largest vibration amplitude on the target base panel to realize the coupling resonance with the vibration source, thus absorbing and dissipating the bending vibration energy. In order to control the calculation scale, the area element is used instead of the volume element, and the thickness of variable-thickness plate is assigned by the function to ensure the continuous change of the plate thickness, and the results of the study show that: the numerical simulation model constructed by the above method can greatly improve the calculation efficiency. In the frequency range of 5 ~ 600 Hz, the use of the above composite variable-thickness wave absorbing damping plate (based on the vibration spectrum peak structure) and the connection method can significantly reduce the vibration amplitude of the base panel at the spectrum peak without affecting the strength and weight of the target structure.