To solve the problems of complex structure and difficulty in tuning the exceptional points in the exist? ing PT-symmetric structures, a PT-symmetric beam for flexural waves is designed based on piezoelectric shunting technology. Firstly, the PT-symmetric condition is derived. Then, based on the effective medium method and finite el? ement simulation, it is verified that the effective parameters of the gain and loss unit meet the PT-symmetric condi? tion, and the tunability of exception points is studied by changing the resonant frequency and the shunting resistance. Finally, the scattering property of the PT-symmetric beam is derived by the transfer matrix method and finite element simulation, and the relationship between exceptional points and unidirectional non-reflection is illustrated. The cal? culated and simulated results show that the PT-symmetric beam has several exceptional points including 511 Hz and 520.5 Hz. When the incident flexural wave of 511 Hz is applied at the right side of the PT-symmetric beam, the re? flection coefficient is close to zero. However, when the frequency of the incident flexural waves changes to 520.5 Hz， it should be applied on the left side of the PT-symmetric beam to gain an entire transmission without reflection.