Polarized imaging in horizontal direction is an effective method to observe targets at ground.Due to the scattering and absorbing effects of aerosol and molecule in the atmospheric transfer path, the target polarized information composies other polarized information, which would limit the characteristics extraction of targets. It is very important to study the effects of atmospheric polarization. For the problem of polarized observation in horizontal near ground, the atmospheric transfer properties under different aerosol optical depth were simulated based on the single scattering hypothesis. And the experiment on atmospheric polarized properties transfer was performed outdoor. The result of simulation indicates that the contribution of surfaces could be ignored; the contribution of atmosphere to total polarized reflectance increases with the increase of the aerosol optical depth. The value of degree of line polarization which was simulated under the same observing conditions with the experiment outdoor at different time, was consistent with the experiment, and the relative error was in the range ±0.1.The basic theory of investigation on both polarized radiative transfer and atmospheric correction near ground was proposed.