The grounding grid of power equipment is the most basic overvoltage protection device for the power system. Before the design and construction of the power grounding grid, the power system generally uses a scaled-down model to verify the characteristics of the grounding grid. As the types and structures of grounding materials become more and more complex, there are one or more similar items in the grounding simulation test that cannot be scaled down. This paper takes the similarity test of a new type of grounding material-flexible graphite composite grounding material as an example. Firstly, the complete similarity theory of grounding simulation test is deduced. Secondly, the source of similar distortion items is analyzed. Then, the distortion error of different similar items is analyzed. Finally, the distortion similarity test of the flexible graphite composite grounding material is taken as an example to verify the test error influence of the distortion similarity item of the grounding simulation. The research results of this paper can provide reference for grounding simulation test, and at the same time, it can be applied to similar tests in other fields.