The light out-coupling efficiency of top-emitting polymer light-emitting devices (TEPLED) based on poly ［2-me-thoxy-5-(2-ethyl-hexyloxy)-1, 4-phenylenevinylene］ (MEH-PPV) is simulated by applying the transfer matrix method and software Matlab. The influence of anode materials, cathode materials, capping layers and observing angle on the performance of the TEPLED′s out-coupling efficiency is studied. When compared with Ag film anode device, the one based on distributed Bragg reflector (DBR) presents higher out-coupling efficiency, reaching 47.43%. To decrease the light absorption and reflection by sub-transparent metal, transparent materials cathode is designed so that the light-coupling efficiency raises about 10% compared with Ag anode devices, reaches 67.11%. The influence of DBR on the observing angles of total TEPLED is studied. The results show that it has little effect on light-coupling efficiency of TEPLED by DBR when the observing angle changes in a narrow range (30°). It has more effect on light-coupling efficiency when the observing angle is more than 30°. The application of DBR provides a theoretical basis for the optimization of out-coupling efficiency of TEPLED.