Abstract: Based on the elasticity mechanics theory, the principle and calculation method of stressed mirror polishing(SMP) are studied, as well as the simulation of complex surfaces with elastic optical thin plates. The change of sphere into axisymmetric aspheric surface is analyzed with forces applied around the spherical mirror. Considering the fabrication of a parabolic mirror, the deformation and the maximal stress of thin mirror plate have been simulated with bending moments applied around. The simulated deformation between spheree and paraboloid is compared with the theoretical deformation, which indicates that SMP sphere and paraboloid is compared with the theoretical deformation, which indicates that SMP can produce rotationally symmetric aspheric mirrors with high precision and efficiency.