On the basis of the author''s existing work and thought, the splitting photon model is further analyzed and discussed. The relationship between the total quantity (e.g. absorbance, reflectivity and transmittance) on the sense of assemblage or integrity and the corresponding quantities of single photons (e.g. absorption fraction, reflection fraction and transmission fraction) is given. The splitting photon model can be used to explain the optical phenomena such as reflection, diffraction, interference and so on. On the basis of the Monte Carlo method and the splitting photon model, the optical phenomena such as reflection, diffraction and interference can be simulated by computer. The idea of simulation algorithm is presented.