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采用有限元法实现ＭＴ二维模型的正演模拟，将地形条件下的二维地电模型的ＭＴ响应分解为地形引起的畸变场和与测点高程位置有关的稳定场两部分进行分析。用有限元法模拟二维地形条件下地电结构的ＭＴ 响应和纯地形的ＭＴ响应，采用比值法消除地形引起的干扰场，然后，将消除地形影响后的视电阻率值通过延拓方法获水平地形条件下二维地电结构的视电阻率分布，完善大地电磁测深视电阻率曲线的地形校正。
The finite element method is used to realize the forward modeling of MT two-dimensional model. The MT response of two-dimensional geoelectric model under the topography is decomposed into the distorted field caused by the terrain and the stable field related to the elevation of the measuring point. The finite element method was used to simulate the MT response of geoelectric structure and the MT response of pure terrain under the condition of two-dimensional terrain. The terrain-based interference field was eliminated by the ratio method. Then, the apparent resistivity value after eliminating terrain was obtained by the extension method The apparent resistivity distribution of two-dimensional geoelectric structure under topographical conditions and the topographic correction of the apparent resistivity curve of the magnetotelluric sounding.