Abstract: The introduction of assumptions to simplify impact problems in material mechanics can easily lead to deviations in understanding the actual impact process of engineering. In order to improve the innovation and challenge of teaching, this paper designs a steel ball-spring impact experimental device. Through experiments, the deviation between the measurement results of the impact dynamic load factor and the calculated values of the textbook energy method are discussed. And the vibration theory of a single degree of freedom damping system is used to analyze the influence of structural damping on the impact dynamic load factor. In addition, it has been verified through numerical examples that increasing damping can reduce the impact dynamic load factor. Practice has shown that the combination of theory and experiment deepens students' intuitive perception and complete understanding of the impact process, and cultivates their comprehensive ability and innovative thinking in solving complex mechanical problems.