The acoustic response characteristics of shales were investigated by the acoustic transmission experiment, which is the basis of solving geological and engineering problems using the seismic or logging information during the process of the exploration and development of shale gas reservoirs. Based on the theory of acoustic wave and the background of acoustic transmission experiment, the initial condition, vibration source condition, boundary condition and stability condition were constructed, and the numerical simulation of acoustic transmission experiment of shales were completed through Matlab programming. The results show that under the same bedding angle, the acoustic time and attenuation coefficient of shales shown positive correlation with the bedding density; whereas under the same bedding density, the variation laws of the acoustic time and the attenuation coefficient of shales were more complex with the change of the bedding angle, that is, the acoustic time and attenuation coefficient of shales increased first, then decreased and then increased again with the increase of the bedding angle.