The work aims to propose to establish the finite element model for the mass-EPS foam-corrugated board, in order to simplify the design of the complicated cushion packaging system. The constitutive model could be compressed with the macroscopically equivalent EPS foam, and the finite element calculation of the complicated cushioning system was done with the thin-walled shell structure of the corrugated board. The deformation of the laminated cushion structure that met the physical situation and the acceleration pulse of the mass were obtained. Such method enriches the method used to design the cushion packaging structure based on the packaging dynamics.