In order to solve the problem that it is difficult to accurately realize the structure with particle damper in finite element simulation and its evaluation method of seismic performance is not comprehensive，the parallel single-dimensional single particle damper（PSSPD）with high damping efficiency is taken as the research object. Based on intensive analysis of the damping mechanism and particle motion state of PSSPD，its combined simulation element in general finite element analysis is constructed，and the reasonable values of parameters in the element are defined. Then the finite element model of PSSPD is confirmed to have fine accuracy. Next，based on the analysis of the relationship among particle mass，particle motion distance and its damping effect，the optimal layout scheme of particle mass distribution according to vibration mode distribution and particle motion distance distribution according to inverse ratio of interlayer displacement is determined，and the evaluation method of discrete damping control effect of the damping structure system with PSSPD is proposed. An example is given to show the rationality and feasibility of the optimal layout scheme and dynamic additional damping ratio to evaluate the discrete damping effect of PSSPD.