The back electrode is an important factor affecting the performance of perovskite solar cells. In this paper, the effects of back electrode material, structure and thickness on the performance of perovskite solar cells are studied by using COMSOL software. It is found that compared with the work function of the back electrode metal, its resistance has small effect on solar cell performance. Besides the back electrode structures affecting cell performance, there are other factors affecting cell performance. In terms of the back electrodes with honeycomb structure, considering the difficulty in fabricating, the best cost performance occurs when the radius of the circle is approximately equal to the edge spacing. It is predicted that the cell performance will be improved by about 5% in porosity with increasing 10% in the back electrode. The resistance of the back electrode decreases with its thickness increasing. Considering the process and cost, the optimal thickness should be between 100 nm and 150 nm.