To accurately simulate the regenerative braking conditions of micro electric vehicles, a regenerative braking test system model is developed using MATLAB/Simulink．The simulation analyzed regenerative braking performance and calculated the regenerative efficiency of the drive motor under forced braking and gentle braking modes．The results show that when the accelerator pedal opening reaches 95%, the regenerative efficiencies under forced and gentle braking modes are 60.3% and 14.6%, respectively, which align closely with the target values of 60.0% and 15.0%．Additionally, higher braking deceleration and longer regenerative braking duration lead to greater recovered energy．The forced braking mode of the drive motor can significantly increase regenerative energy, thereby extending the driving range of micro electric vehicles．