The damage and failure law of layered rock mass is one of the important problems in geotechnical engineering. The experimental analysis, theoretical research and numerical simulation of the existing uniaxial compression acoustic emission test results are conducted with the bedding incline rock mass as the research object. The results show that the bedding structure has a significant influence on the failure mode of rock mass. It is effective to describe the damage and failure law of layered rock mass under axial load by using acoustic emission signal response characteristics. The new damage model based on the improved Duncan model is suitable for the damage evolution analysis of layered rock mass under axial load, and the model is further verified by finite element numerical simulation. The research results can provide theoretical reference and technical support for the subsequent research on the damage law of layered rock mass.