The new Cu-Mn-Zr composite catalyst with four molar ratios of different metals was prepared by sol-gel method. The catalysts were characterized by BET, XRD and XPS. The catalytic activity of Cu-Mn-Zr composite catalyst on the simulated gas of ethyl acetate was evaluated by a fixed bed tube reactor. The degradation products of the catalytic reaction were detected qualitatively. Addition of Mn significantly increases the specific surface area and total pore volume of the catalyst. The N₂ adsorption-desorption isotherm of the catalyst is type IV. Copper oxide crystals and tetragonal zirconia crystals in the Cu-Zr (1:1) catalyst were observed. The copper oxide crystals decreased with the decrease of Cu ratio, and the addition of Mn resulted in the disappearance of tetragonal zirconia crystals. The catalyst was amorphous and had good dispersibility. Increasing the Mn/Zr molar ratio reduces the binding energy and improves the catalytic activity. Cu-Mn-Zr composite catalyst had good low temperature catalytic activity for ethyl acetate, and the proportion of appropriate components will increase the catalytic activity of the catalyst. The catalyzed oxidation effect of Cu-Mn-Zr (1:1:1) catalyst for ethyl acetate was the best, and its selectivity of CO₂ reached 96.7% at 200℃. The analysis results of degradation products showed that the intermediate products of ethyl acetate degradation were acetic acid and ethanol, and the final degradation products were mainly CO₂ and H₂O.