Compared with the traditional glass beads embedded type membrane structure, cube corner type membrane structure has higher efficiency of retroreflection, it is the foundation of designing and producing diamond grade reflective film. In order to meet different application requirements, we need to apply some change on the structure of the basic cube corner array, so as to increase the effective incident angle range, and to reduce anisotropy of retroreflection coefficient. Establishing the connection of membrane structure and the performance of the retroreflection is of great significance to improve the structure design of retroreflection material, which shortens the design and exploitation process. A program is written in order to calculate the retroreflectance of cube corner retroreflective sheeting. This program is based on ray tracing technology, primary light loss in the process of transmission(effective projection section, reflection and refraction loss)as well as the polarization effect is taken into account in this program. The retroreflection performance of several types of cube corner structures are anlalyzed by using the program, thus the reliability of the program is examined. It is also proved that the application of this program in the simulation can greatly improve the accuracy and efficiency than usual result.