To solve the debonding problem of anechoic coating,a model has been built according to the homogeneous stratified medium theory. Under the condition of normal incidence and oblique incidence,mutual authentication has been made between analytical solution and numerical result. Then the effect of debonding media, thickness of debonding layer and incidence angle on the reflection and transmission performance of the composed structure have been calculated. The result shows that the debonding stratified medium has significant influence on the acoustic transmission performance of the composed structure. When it is air debonding layer,the frequency response curve changes significantly,and the transmission coefficient tends to zero. For the reflection coefficient,it increases after debonding under different incidence angles. The water layer is more sensitive to the variation of incidence angle than the air layer.