Abstract: The acoustic liners produce vibroacoustic response under the excitation of sound waves at high sound pressure level, and the rigid structure assumption is no longer applied. Their structural vibrations have a certain impact on sound absorption performance. The work presented here is an experimental study on the influence of panel vibrations on sound absorption and vibroacoustic response, and the influence law of vibroacoustic response on acoustic impedance under different perforated plate geometric parameters is obtained through parametric research. The experimental results show that the vibration of the perforated plate causes resistance to the generation of peaks or dips at the structural resonance frequency, and the sound absorption coefficient generates extra absorption peaks or dips that cannot be understood assuming rigid acoustic liners. The increase of the perforation rate and sound pressure level suppresses the influence of vibration, and there is a critical perforation rate. Perforated plate parameters affect the characteristics of resistance changes caused by structural vibration at high sound pressure levels. The phase difference between the small holes and the panel near the structure resonance frequency changes abruptly, resulting in an increase in the relative velocity and a change in the sound absorption performance.