Based on the experimental study,using the finite element software ABAQUS,the reasonable constitutive relations of CFRP strips,PVC tube,steel and concrete were chosen,the mesh of finite element model was divided,the boundary condition and load were applied to finite element model,the reasonable loading mode was chosen,the convergence criteria was defined. The finite element analysis model of PVC-FRP confined reinforced concrete column was established and then verified. The mechanical behavior of PVC-FRP confined reinforced concrete columns was analyzed by using the model,and the working mechanism of FRP strips,PVC tube and concrete were revealed.