An idealized numerical wave flume has been established by finite element method on the bases of Navier Stokes equations through prescribing the appropriate boundary conditions for the open boundary,incident boundary,free surface and solid boundary in this paper.The characteristics of waves propagating over a step have been investigated by this numerical model.The breaker wave height is determined depending on the kinetic criterion.The numerical model is verified by laboratory experiments,and the empirical formula for the damping of wave height due to breaking is also given by experiments.