Fiber materials and perforated components are often used as basic structural units, which are widely used in the field of environmental noise reduction and automotive noise reduction.In this work, the effects of different structural parameters on the sound absorption properties of fiber materials, perforated components and their composite structures are studied. The sound absorption coefficients of fiber materials, perforated elements and their composite structures with different structural parameters were simulated by COMSOL finite element software. The transfer function method is used to measure the sound absorption in the impedance tube. The simulation results are in good agreement with the experimental results. The results show that the thickness of sound absorption material has a great influence on the sound absorption coefficient. The perforation rate is an important factor affecting the sound absorption performance of perforated components. When the perforation rate is high, it hardly absorbs sound. With the increase of aperture and wall thickness, the sound absorption performance increases in low frequency band and decreases in medium and high frequency bands. The non-periodic oscillation of sound absorption coefficient occurs with the change of cavity thickness.