The invention discloses a simulation method of photon transmission performance, comprising the steps of 1, setting to-be-simulated photon number, original state of each photon and medium optical characteristic parameters; 2, according to the original state, emitting the photons, tracking the transmission path of each photon; using a corrected Monte Carlo method to track the photons passing through a medium interface or a receiving plane during the tracking; 3, based on a tracking result, performing statistical calculation, generating and displaying a spot distribution graph, a multi-path delay probability graph, the largest multi-path time delay, 63% photon average multi-path time delay, the largest time delay, residual photon number. The method improves the corrected Monte Carlo method for the medium interface and the receiving plane on the photon movement path, so that a simulation result is more accurate; the method provides more accurate simulation data for further developing laser-underwater receiving platform communication system.