Abstract: As a new type of metamaterials, negative Poisson's ratio materials have great potential application prospects in aerospace, aviation, industry, medical science and other fields due to its excellent mechanical properties. In order to obtain metamaterials with actively adjustable performance and structure, a unit model of metamaterial structure was first designed based on the negative Poisson's ratio structure. Then, through the calculation of basic beam theory, the critical parameters between the positive and negative transition of the Poisson's ratio of the macrostructure and the rigid body structure were obtained. In addition, through finite element simulation, the relationship between positive and negative adjustment of Poisson's ratio of materials and the proportion and arrangement of filling elements was determined. Finally, the vibration characteristics and mechanical properties of this two-dimensional structural material were analyzed in detail. The results show that this material shows excellent performance in regulating the structure and reducing vibration. Adjusting the filling form and arrangement of the internal unit, we can obtain different mechanical properties and energy absorption effects. At the same time, by introducing shape memory materials and microstructures, the materials show excellent macrostructure and intelligent adjustment of stiffness.