This study proposes a new lining plate structure for a vertical shaft impact crusher to address anvil structure drawbacks and improve fine sand production efficiency. Using a combined physical and mathematical model based on impact crushing principles, comparative tests were conducted in a virtual environment using the discrete element method（DEM）. Results demonstrated the accuracy of the lining plate model, achieving precise vertical impact and increasing internal impact energy by approximately 34.5%. The novel lining plate installation in the vertical shaft sand making machine rapidly reduced aggregate product size and improved particle size distribution throughout the sand-making cycle.