A theoretical model, based on the classical Pennes’ bioheat theory, incorporating various boundary conditions, was established and compared to analyze the influence of the latent heat of vaporization via simulation. The aim was to elucidate the extent of its influence. The thermal damage rate, governed by the vaporization heat of biological tissue, is introduced as a key factor. Functional relationships between temperature and incident laser power, spatial position, and time are derived from the classical Pennes’ bioheat equation. According to the theoretical model, numerical simulations and experimental validations are conducted using Comsol Multiphysics 6.0, considering the tissue latent heat of vaporization. The model incorporating the latent heat of vaporization proved more suitable for analyzing the interactions between laser and biological tissue, evident from the degree of fit between simulated and experimental data. The minimum deviations between theoretical and experimental observations were determined to be 2.43% and 5.11% in temperature and thermal damage, respectively. Furthermore, this model can be extended to facilitate the theoretical analysis of the impact of vaporization heat from different primary tissue components on laser-tissue interaction.