Objective We investigate the numerical precision of FEM solutions in three-layer concentric circular model by changing the number of meshes and element order. Methods Through numerical simulation experiments and taking analytic solutions of three-layer concentric circular model as the reference, we compare the numerical solutions in different number of meshes and element order, and analyze the numerical precision with certain mesh model. Results The increased number of meshes played a limited role in improving the calculation accuracy for a certain element of high order. Furthermore, the improvement of the higher order such as the third or fourth order elements is poor. Conclusions We choose the forward model with second order triangular element with medium number on two-dimensional field. This model can ensure calculating precision and save calculation consumption to improve the image reconstruction efficiency.
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