In this study the expression and the main affecting factor of myopia correction effect were deducedand analyzed according to the refraction fundamentals. On the basis of the known biomechanicalproperty and mechanical structure of the cornea, by means of the finite element method,computerized geometric models and biomechanical models of moderate myopic cornea for thesimulation of the refractive surgery were established. Some operational parameters, such asintraocular pressure, optical zone radius, cut number, incision depth in the RK operation wereanalyzed, and their influence on the operational outcome was computed and systematicallyanalyzed. Some valuable references are provided for the clinical practive.