In order to realize polarization imaging of the target penetrating glass and film, the polarized imaging model of penetrating glass and film is established according to the physical transmission process of light. The transmission coefficient of glass and film is estimated combining with the characteristics of optical modulation transfer function. An information reconstruction method of image of penetrating glass and film is put forward by using the orthogonal polarization components of the target light and ambient light. The curve fitting method, polarization filtering and frequency domain iterative algorithms are used to estimate the parameters in the reconstruction algorithm, and finally the image of penetrating glass and film is reconstructed. The experiments are carried out in indoor simulation conditions and outdoor environment. Results show that the method can effectively reconstruct the target information of people and scenes in the image of penetrating the glass and film.