Backscattering coefficient is the source of information for remote sensors to acquire water information and it is also an important parameter of bio-optical model. The in-situ data of Taihu Lake in spring and autumn are firstly used to simulate backscattering coefficient based on optical closure principle and its spectral properties and temporal and spatial variation of backscattering rate of particles are analyzed. The results show that backscattering coefficients of particles all have a strong correlation with the concentration of total suspended matters and inorganic suspended matters, but a relatively weak correlation with the concentration of organic suspended matters. The index which changes with wavelength ranges from 0.66 to 1.84 with the mean value of 1.29±0.25 in Taihu Lake in spring and from 0.67 to 2.40 with the mean value of 1.24±0.34 in autumn. Besides, the average backscattering rate of Taihu Lake in spring is 0.030, larger in autumn with a value of 0.031. In addition, the backscattering rates of particles have weak dependence of wavelength in Taihu Lake both in spring and autumn. According to simulation results, absorption coefficients between measured and simulated have good uniformity in Taihu Lake both in spring and autumn and the average relative errors are all little than 18%.