The application of plastic gear is becoming more and more widespread due to its advantages of low noise, shock and vibration absorption and self-lubrication. Friction heat of plastic gear is an important reason for their failure, because the thermal conductivity of plastic is smaller than the metal and the heat generated by friction is an important factor for temperature rising of plastic gear. This paper established a tribology and temperature model of plastic gear transmission by the way of theoretical analysis and finite element simulation of plastic and steel helical gear transmission. The result of finite element analysis shows that friction heat of plastic gears generated during meshing is comparatively large, but the friction of plastic gear and steel gear during the process of meshing is small. The analysis conclusion, contrapose the tribological properties between plastic and steel helical gear, enriched and improved the research in this field and provided some ready-made experiences.