With the development of damage mechanics, many researchers have used it to analyze the constitutive equation of concrete. Since the special environment in the cold marine regions, the offshore structures are common to subject to the comprehensive effects of freeze-thaw action and chloride erosion. This might cause concrete materials degradation and reduce the mechanical performance of concrete seriously. In this paper, based on the analysis and mechanical experiments of concrete materials under the comprehensive effects of freeze-thaw action and chloride ion erosion, the damage evolution equation of concrete elastic modulus along with the freeze-thaw cycles and chloride ion contents was established. The effects of chloride ion were investigated during the process of concrete degradation. According to the damage evolution equation, a new constitutive equation of concrete under freeze-thaw action and chloride erosion was established. And then, by means of the element simulation analysis of concrete beams when subjected to the comprehensive actions, the feasibility and applicability of the equation was examined and discussed. In this equation, both the freeze-thaw action and chloride ion erosion were considered together. It will be more suitable for analyzing the durability of concrete structures in the real cold marine regions. It will also provide some references for concrete constitutive theory.