The present disclosure provides a process for analyzing elements and mass ratios of elements of a tissue and a method for establishing a geometric model based on a medical image. The process for analyzing elements and mass ratios of elements of a tissue includes approximating the tissue having unknown elements and mass ratios of the unknown elements thereof using the data of the medical image corresponding to a tissue having known elements and mass ratios of the known elements thereof. The method for establishing a geometric model includes: reading data of the medical image; defining a type of a tissue according to a conversion relationship between the data of the medical image and tissue types or according to the process; determining a quantity of tissue clusters of the tissue; defining a tissue density of the tissue by a conversion relationship between the data of the medical image and density values; establishing a 3D coding matrix with information about the tissue and the tissue density; and generating the geometric model. By using the medical image data of the known tissues to analyze the elements and mass ratios of elements of a living tissue, the voxel phantom is more realistic to the real situation when made, thereby improving the accuracy of the dose calculation to improve the quality of treatment.