In order to study the shear degradation effect of the formation on the polymer containing liquid, ANSYS software was used to solve the distribution of pressure field and velocity field near the perforation completion zone, and MATLAB was used for post-processing of the pressure field and velocity field data. The entire perforation hole control area was divided into10 perforation hole control bodies. The average velocity of the isobaric surface in each control body and the distance between the isobaric surface and the perforation wall along the streamline trajectory were calculated. The relationship between the flow velocity in the control body and the flow distance along the streamline was obtained. The rheological properties of polymer solution at different flow distances in porous media along streamline in each perforation hole control body were tested by variable diameter and constant diameter core composition physical model experiments. The viscosity retention rate of polymer solution in the whole perforation control area was calculated by flow rate weighting method. According to the principle of equivalent shear, the position and parameters of the equivalent shear control body of perforation hole were determined, and the physical model of the equivalent shear control body of perforation hole was developed, which could accurately simulate the shear degradation of polymer solution in the variable velocity flow field in porous media near the perforation completion under the condition of constant displacement rate.