Abstract: In classical finite element method concerning of elastic impact problem, the target and the impacting body are often separately considered. Based on the view of regarding the target and the particle as one integrated system, the impacting system is transformed into a vibration problem. For the case considering or not considering the contact stiffness, the dynamic models are established for vibration systems respectively using finite element method, and the dynamic differential equations are obtained. Then the precise integration method is introduced to solve the time response. The numerical examples show that one of the most important advantages of the proposed method is that the false high frequency modes can be filtered. Furthermore, the precise integration method has other characteristics such as unconditional stability, high accuracy and few limits to time step selection.