The objective of this study is to discuss the use of gangue-based concrete (GBC) and the necessity of ensuring its mechanical properties meet technical and regulatory standards. This study examines GBC with varying coal gangue powder (CGP) replacement rates (0%, 10%, 20%, and 30%) and distinct water-to-cement ratios (0.35, 0.40, and 0.45). Acoustic emission tests, scanning electron microscopy tests, and axial compression tests were used in the experiments. The mechanical properties of GBC were examined by stress-strain curves, and the variation of parameters concerning content and hydrogel ratio was assessed in relation to the microstructure. Ultimately, based on the acoustic emission (AE) energy of the GBC damage process, combined with the crack compression effect, a GBC load damage model was established. The research results demonstrate that the damage evolution model developed in this study accurately represents the damage progression of GBC under varying dosages and hydrogel ratios. The structural model aligns with this paper and further experimental findings.