As a new type of composite structural system, the prestressed steel reinforced ultra-high strength concrete (PSRUHC) beam was applicable to large-span structures and those structures which must bearing heavy loading. But by now there is no mature calculation method for the beam with a good accuracy. So the experiment on eight post-tensioned bonded prestressed steel reinforced ultra-high strength concrete beams had been carried out to investigate the flexural performance of PSRUHC beams. Based on the test results, the flexural capacity of PSRUHC beams were analysed by the large general-purpose finite element program ANSYS. Compared the simulation results of cracking load, ultimate load, yielding load and load-displacement curve with the test results, it is proved that the numerical method is effective for analyzing flexural capacity of prestressed steel reinforced ultra-high strength concrete beams, which provides theoretical foundation for practical application of PSRUHC beam.