To　investigate　the　numerical　scheme　with　high　order　of　accuracy　for　the　simulation　of　wave　equations,　Chebyshev　spectral　element　method　combined　with　implicit　Newmark　time　integral　method　is　adopted　for　simulating　wave　equations.　Then　some　factors　affecting　the　numerical　accuracy　are　discussed　in　detail,　such　as　time　step　h,　Newmark　factor　and　the　subdivision　style　for　computational　domain.　The　conclusions　indicate　that　the　spectral　element　method　has　higher　order　numerical　accuracy　than　difference　method　for　simulation　of　wave　equations,　small　time　step　induces　less　numerical　error,　smaller　Newmark　factor　induces　smaller　numerical　error,　and　different　mesh　style　induces　different　numerical　error　while　the　general　grid　member　gets　equal　to　each　other.　The　proposed　method　enables　to　simulate　acoustic　wave　propagation　in　air.