提出了泡沫材料动刚度和阻尼系数的声学测量分析模型，建立了相应的实验测量系统。对2种铝板泡沫缓冲结构的动刚度和阻尼系数进行了实验测量和计算分析，结果表明：可以根据声阻抗的测量结果，分析计算得到泡沫材料的动刚度和阻尼系数；铝板泡沫缓冲结构中铝板的质量越大，相应的共振频率越低，共振峰值也越高；对于泡沫材料相同、铝板质量不同的铝板泡沫缓冲结构，通过声阻抗曲线得到的动刚度及阻尼系数分别基本相同；考虑泡沫材料质量的影响，可以得到更准确的计算结果。

The measurement analysis model of foam material dynamic stiffness and damping coefficient was put forward and the relevant experimental system was established. The dynamic stiffness and damping coefficient of two cushion structures consisting of an aluminum plate and a foam material were tested and calculated. The experimental and calculation results showed that the dynamic stiffness and damping coefficient of the foam material can be resulted from the sound impedance of the cushion structure. The more the mass of the aluminum plate, the lower the resonance frequency and the higher the value of the resonance peak. For the aluminum plate and foam cushion structures which the foam materials are identical and the mass of the aluminum are different, the dynamic stiffness and the damping coefficient are basically the same. The more accurate calculation results can be obtained by considering the mass of the foam material.