Hello Mary,
I don't recommend pouring concrete over Plywood much less particle board. There are
"Concrete Type" products (Ardex) used for leveling that can be used on wood that will flex with the wood as it shifts (Seasonal); but I still this Particle Board is good Idea for this either. They can be spread very thin usually 3/8" thick and give a great "molding" effect when stained and colored wax is used as a sealer.
Hope this helps.