The employment of coefficient of subgrade reaction is limited to the reaction of ground surface in the homogeneous elastic half-space，not demonstrating the influence of soil stratification，extensity and anisotropy against the coefficient of subgrade reaction，and would cause a large calculation error and complicated post processing in engineering treatment. This paper carried out analysis of foundation beam deformation with reference to elastic stratification theory and compared with the solution of Winkler foundation model，then proposed the expression of subgrade reaction coefficient when taking limited compressible soil layers and special characters of stratification of the soil into account. This paper tested the validity and feasibility of the proposed method in combination with some examples. What¢s more，the design charts of correction factors in the expression of subgrade reaction coefficient are provided in terms of different distribution of elastic modulus and thickness of soil layers. For a specific case，the soil is first considered as homogeneous limited compressible foundation，and calculated kH with k∞ and the total soil thickness H，and finally got k by kH and the specific stratification of the soil.