學術界對於微穿孔板吸音器的研究已有非常多成果，在實驗量測部份我們能觀察到系統吸音係數曲線因為彈性板振動的影響，在一些頻率位置會出現驟升峰值或驟降谷值，這在無限剛板的假設中無法預測。本篇論文針對有限尺寸的彈性微穿孔板與其背後空氣層所組成的彈性微穿孔板吸音器有詳細論述。
彈性體的理論模型是利用阻抗類比轉換求解聲振系統，彈性微穿孔板吸音器的總輸入阻抗內含有微穿孔、彈性板及板後空氣層的效應。而測試實驗部分，本文利用阻抗管法中的轉移函數法，進行微穿孔板試片吸音率的量測。
本文透過數值分析方法，使用ANSYS軟體對彈性板做結構分析、在Virtual.Lab Acoustics軟體中建立模擬聲場，以聲壓響應計算彈性板聲阻抗率、系統吸音率。提出一套彈性微穿孔板吸音器吸音係數預測的分析程序，所得結果經實驗驗證。
在彈性體理論模型的預估中，圓板材料參數、結構阻尼、圓板自然頻率與荷姆霍茲共振頻率間相對關係都主導著吸音係數曲線上的局部極值，根據這些結果，未來在微穿孔板的開發階段，設計流程將更有效率。

In this paper, the sound absorption of a finite flexible micro-perforated panel (MPP) backed by an air cavity is studied in details. The absorption coefficient developed for the micro-perforated panel absorber (MPPA) is based on the equivalent electro-acoustical circuit analogy of its equivalent mechanical system. A process utilized to predict the sound absorption using the computer-aided design software products is developed.
Experiments are carried out at normal sound incidence and plane waves. The theoretical results show good agreements with the measurements after making an adjustment for the new-type V-shape panel. It can be concluded that (1)Extra absorption peaks or dips are clearly observed at frequencies which the axisymmetric circular panel modes are excited. (2)The absorption of a flexible MPP can be further enhanced by adjusting its design to bring the structural resonant frequencies higher than the Helmholtz resonant frequency and closer together to widen the effective absorption bandwidth. (3)The method for modifying the stiffness of the circular panel is to adjust the density and the thickness simultaneously to maintain the exact mass of V-shape panel. (4)Numerical simulation analytic process are used to estimate the absorb ability of the MPP before producing in order to save on costs.

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