In order to investigate the damage modes and energy absorption mechanism of the filament wound composite core cylinder under high strain rate impact compression load, the numerical simulation analysis and experimental test verification were carried out by using the ABAQUS finite element software and the Hopkinson bar testing machine. The analysis of the mechanical response characteristics and damage modes show that the energy absorbing element has typical elastic-plastic response characteristics under the high rate impact compression loading. The inner core material mainly produces compression plastic damage, while the surface composite material produces tensile fracture damage along the hoop direction. The study results show that this type of energy absorbing element has excellent compression and energy absorption characteristics, and can achieve the impact protection and buoyancy reserve requirements of the underwater structure platform.