To make the floating breakwater have the function of power generation on the basis of wave dissipation，we propose a new structural form，i.e.，oscillating water column（OWC）perforated floating breakwater. We numerically study the wave dissipation performance of the floating breakwater under the action of regular waves and analyze the effects of the spacing，opening width，anchoring mode，incident angle and other factors of the floating breakwater. The results show the followings. 1）Under three wave heights and different periodic wave conditions，the wave dissipation performance of OWC perforated floating breakwater is better than that of the ordinary double floating breakwater. 2）The wider the floating breakwater spacing and OWC opening width，the better the wave dissipation effect. 3）The wave dissipation performance of floating breakwater without anchor chain dragging is slightly better than that with anchor chain dragging，and the wave dissipation effect under normal incidence is better than that under oblique incidence.