In view of the large difference in moisture content of cotton stalk in autumn in Xinjiang, the existing process of obtaining discrete element simulation parameters of cotton stalk is low in accuracy and complicated in operation, leading to the problems of poor universality and low accuracy in regard to the discrete element simulation parameter-calibration method in the process of mechanized transportation, throwing and returning to the field. Therefore, the experimental study on cotton stalk with different moisture content was carried out with the accumulation angle as the response value, so as to construct a parameter model that can quickly and accurately calibrate cotton stalk with different levels of moisture content. The model has high applicability and flexibility, and it can be widely used in the simulation test of various cotton field-operation machinery, such as a residual film-recycling machine, cotton picker, crushing and returning machine and other equipment. The water content–accumulation angle model was established by the cylinder-lifting method, and the correlation coefficient of the model was 0.9993. Based on EDEM 2020 software, the Hertz–Mindlin model was used to simulate the stacking angle of cotton stalk, and the rolling friction coefficient, static friction coefficient and collision recovery coefficient between cotton stalk and cotton stalk–steel were obtained. Through the Plackett–Burman test, climbing test and Box–Behnken test, three significant parameters, namely the rolling friction coefficient, static friction coefficient and static friction coefficient between cotton stalk and steel, were selected from discrete element simulation parameters to characterize the moisture content of cotton stalk, and the accumulation angle–discrete element parameter model was established. The p-value of the model was less than 0.0001, and the relative error was only 2.67%. Based on the moisture content–stacking angle model and the stacking angle–discrete element parameter model, the moisture content–discrete element parameter model was constructed. The model was verified by the cylinder-lifting method and the plate-drawing method, and the relative error was only 2.79%. Finally, the model was further verified by comparing the effect of the throwing uniformity between the mechanical simulation test and field test, and the relative error was only 4.75%. The test proves that the moisture content–discrete element parameter model is accurate and reliable, not only providing the design basis and support for the mechanization research of cotton stalk conveying and returning to the field in Xinjiang but also providing ideas for the calibration of discrete element simulation parameters of other crop straws.