Due to the complexity of underwater communication channels, underwater laser communication is faced with the problems of power attenuation and communication distance limitation. In this paper, a simulation model of underwater Gaussian beam transmission is established by Monte Carlo method. Based on this model, the influence of receiver tilt angle and receiver position on the attenuation of received optical power is studied. The simulation results show that in the underwater channel, the received optical power reaches the maximum when the receiver array is directly facing the laser beam, and the received optical power gradually decreases with the increase of the inclination of the receiver. When the receiver moves forward along the Y-axis direction, the receiving rate is unchanged when the receiver is within the range of the laser beam. When the receiver is outside the range of laser beam, the received optical power decreases with the increase of Y-axis coordinates of the receiver. The simulation results can provide a reference for the practice of underwater laser communication engineering.