B-type single-corrugated boxes were selected as the research object. Corrugated boxes were cut into three segments and each segment was subjected to Box Compression Test（BCT）in order to determine the contribution of different parts to the strength of the overall box. Taking the corrugated boxes’ material nonlinearity and geometric nonlinearity into account, the compression experiments of the upper and mid-corrugated box and the entire corrugated box were simulated by means of ANSYS finite element analysis software. Deformation results, crushing force and displacement of each section and the entire corrugated box were obtained. The results showed that the simulation results were basically in close accordance with the BCT results, the feasibility of the model was verified, and the strength of corrugated boxes essentially depending on horizontal folds.