为了研究液晶光谱偏振系统的透过率特性，在可见光波段下的对透射谱分布进行仿真分析。基于Berreman矩阵获得液晶旋光器透射光谱，同时结合Lyot型可调谐滤光片以及液晶相位延迟器，分析了不同偏振态入射光在垂直入射和斜入射两种条件下系统的透射光谱。结果表明，垂直入射情况下在540~680 nm出现谷值，斜入射情况下在520~640 nm出现谷值，斜入射情况相对垂直入射情况光谱发生一定蓝移。当不同入射光通过系统时，圆偏振光在谷值区域透过率接近0，而线偏振光在谷值区域透过率约为0.25。通过对液晶偏振光谱系统的透射谱研究，有利于分析入射光构成，为深入研究系统以及提高系统性能奠定理论基础。

In order to analyze the transmittance property of the liquid crystal spectro-polarimetric system, the research simulates the distribution of transmittance spectrum in the visible spectrum.The transmittance spectrum of liquid crystal polarizer is obtained based Berreman matrix. Meanwhile, by combining Lyot liquid crystal tunable filter and liquid crystal variable retarder, the transmittance spectrums of system are investigated with different polarization states in normal incidence and oblique incidence. The conclusion is that spectrum of system reaches its vale in 540~680 nm at normal incident angle, but in 520~640 nm at oblique incident angle. Spectral blue shift occurs in the oblique incidence relative to the normal incidence. When different incident light propagating through system, transmittance of circular polarized light is approximately 0 at vale, but linearly polarized light is around 0.25.By investigating the transmittance spectrum of the liquid crystal spectro-polarimetric system, the constitute forms of incident light are analyzed which can lay the foundation for measuring property enhancement and researching further.