Cochlear implants (CI) provide opportunities for people with profound hearing impairment to recover partial hearing. An acoustic CI model based on specific stimulating strategy can be used to study sounds processed in CI, and allows test subjects with normal hearing to evaluate stimulating strategy performance. However, there is still a significant performance difference between hearing test results based on acoustic CI models and from CI users. In this study we propose to use a SPREAD matrix, which incorporates channel interaction, created by the activating function profile based on finite element models of CI to improve the acoustic CI model. According to test results, acoustic CI models with SPREAD matrix based on finite element models significantly improves its match with clinical CI data and can be used to evaluate the performance of CI stimulating strategies and predict the hearing performance of CI users more accurately.