Polymer flooding has been proved by many scholars for use in heavy oil reservoirs. However, due to mobility control effects and injectivity, selecting the appropriate solution viscosity is essential. It is difficult to form a deep understanding of the effect and mechanism of polymer flooding using conventional experimental methods with oil recovery as the reference standard, so it is necessary to conduct further study with the aid of simulation methods. In this study, a one-dimensional displacement mathematical model based on the Buckley–Leverett theory was established, and in the range of water–oil viscosity ratio from 0.1 to 0.6, the variation of water saturation along the flow caused by polymer solution was studied. The research results showed that under the action of a polymer solution, compared with water flooding, there was a decreasing region of water saturation along the flow due to oil phase accumulation. The larger the water–oil viscosity ratio, the larger the area of water saturation decline and the greater the degree of water saturation decline, resulting in a better the displacement effect. However, under the condition of oil–phase viscosity of 70 mPa·s, when the water–oil viscosity ratio reached 0.4, the range and degree of water saturation decline along the way no longer changed, all the crude oil that could be swept had been displaced, and the outlet end was close to producing only water, not oil; therefore, further increasing the water–oil viscosity ratio could not increase the oil recovery. At the same time, the increase in pressure had not changed, that is, the increase in pressure had not resulted in the same increase in oil recovery. When the viscosity of oil phase increased to 140 mPa·s, the same rule was displayed, the appropriate water–oil viscosity ratio was also 0.4. The paper analyzed the action mechanism of polymer solution through process description, and the results provided a clear selection method for selecting reasonable polymer solution concentration, as well as a reference for polymer solution range under different crude oil viscosity conditions.