The irrigation channels under high groundwater level have more complex working conditions than general conveyance channels. Because of its simple construction(without seepage), reasonable economy and so on, the structure, which has been excogitated to be used for the infiltrating-structure of channel system in high-watertable area by integrally adopting rigidity materials with pliable stuff, is subjected more attention. This paper carries out simutation analyses on the temperature field, the distortion field and the stress field by using finite element analysis software ADINA and LI-ZHENG software, studies the lining plate heave distortion and the normal frost heaving pressure and the tangential frost heaving pressure distribution rule, and analyzes lining plate stress and the destruction rule of plate. Through concrete lining works contrastive analysis, it is pointed out that this construction including anti-seepage and anti-heave materials not only can cause lining plate heave quantity and the frost heaving pressure to be more even, but also makes normal and tangential frost heaving pressure reduce by  25.58%-48% and to protect lining works frost heave to destroy.