There will emerge cracks or damage due to the action of rock pressure or its own shortcomings and low strength for the lining structure in tunnel or underground engineering, especially at the places of excessive bending moment and tensile stress because of bias pressure where concrete will be pull apart for the deficiency of strength even to cause leakage and durability insufficient. Conventional maintenance and reinforce methods are time-consuming and laborious, and the effect is also not ideal. It is simple, timesaving and having a significant and lasting effect to use carbon fiber reinforcement method. This paper studied structure’s failure mechanism and on the basis of that the principle of fiber-plate reinforcement from the angle of structural plastic development, then studied the improvement of structure’s mechanical character and the change of design calculation method for single section of underground structure with carbon fiber plates by using the research method of plane-strain. At the same time, the typical model of integral failure for single section was analyzed and the calculation method and formulae of bearing capacity and reinforcing steel bars were deduced, which remedied the shortfall in the design specification for concrete structure. In the end, by comparing the calculation results of structure with fiber plates and that with not fiber plates based on engineering example, the conclusion that structure’s bearing capacity and capability of resistance to deformation had obvious improvement was obtained.