This report takes acoustic beam bouncing method to research inversed scattering acoustic fields of the underwater corner reflector. We calculate the target strength of the dihedral and the trihedral corner reflector, compare and analyze the target strength of square, triangular and circular trihedral corner reflector, including the influences of non-rigid boundary conditions and angle errors on the target strength of the circular trihedral corner reflector. By analyzing and calculating the scattering signal intensity and acoustic path of beam, we can get the echo signals of the whole corner reflectors according to the results obtained, and draw the conclusion: the echo signals of the reflectors can be considered as the echoes of scattering center on the vertex position named the highlight.