To mitigate environmental pollution and address the issue of solid waste phosphogypsum materials, cement is utilized as a binding agent alongside various building materials to create Phosphogypsum Foam Concrete(PFC), commonly used in construction. This study focuses on the use of PFC infilled walls as the subject of investigation. The general finite element software ABAQUS was utilized to select the optimal plastic damage and elastoplastic constitutive models for concrete and reinforcement, respectively. A physical model of a 400mm*400mm*20mm PFC slab was established, and an impact load was applied to it via four-sided consolidation. By numerically studying the response of concrete under impact, by altering its strength, reinforcement ratio, and impact speed, and qualitatively analyzing the impact load, deformation, and energy dissipation of various parameter variables, a theoretical basis for the optimization and design method of PFC infilled wall is provided.