Considering the calibrating requirements for the carrier landing system, we deduce a model for truth-value calculation of the angle and distance by using photoelectric calibration devices according to the coordinates transformation principle. The impact of the attitude changes of the ships and the measurement error of the equipments on the calibration accuracy is analyzed, and the error computational formula of the theoretical truth-value of the distance and angle of the device is deduced based on the error propagation theory. The numerical simulation results of Matlab verify that the proposed method meets the requirements of the calibration accuracy of the system.