We propose a physical and mathematical model, which gives us an opportunity to design functional gradient materials, including the porous ones, and to investigate their deformation and destruction under intensive pulse loads. Based on the concepts developed, which on their turn are based on the theory of mesoscopic phenomena by Panin, we provide numerical investigation of the peculiarities of propagation of impact waves and transformation of the energy of impulse in the materials with gradient distribution of physical-mechanical properties. We also accomplish the test calculations for estimation of reliability of the model presented.