The work aims to analyze the main factors affecting the performance of resistance to impact of wooden flat pallet by finite element simulation and test with wooden flat pallet as the object. The Solidworks software was used to build the 3D model of a wooden flat pallet. Then the ABAQUS finite element software was used to simulate the corner drop testing process of the flat pallet according to national standard GB/T 4996-2014. The stress and strain occurring on the wooden components and the pallet nails of the flat pallet were obtained. For comparison, corner drop tests of the wooden flat pallet product were also carried out in the laboratory. During the test, the length of diagonal was measured and the damage was checked.It was observed that the measured results obtained in the finite element simulation and in the experimental tests were identical. The correctness and validity of the finite element simulation analysis was thus verified. The finite element simulation analysis showed that the wooden components and pallet nail at the nail hole produced stress concentration and gradually plastic deformation, and the stress and deformation values increased with the increase of drop times. Both simulation and test showed that the longitudinal beam on the falling side sagged inward and the deformation was the most obvious, and the change amount of the flat pallet diagonal was gradually increased with drop times. The impact resistance of wooden flat pallets decreases with drop times. Properties of wooden components, pallet nails and the joint strength between wooden components and pallet nails are the important factors determining the performance of resistance to impact of wooden flat pallets.