In view of the existing relatively cumbersome polarization measurement method of using liquid crystal phase variable retarder (LCVR) and acousto-optic tunable filter (AOTF),a new strategy of spectrum and polarization measurement is put forward.This method removed mechanical movement and reduced the amount of phase delay from four groups to two groups.This method realizes the spectrum and polarization measurements by measuring the plus and minus 1 level diffraction light of the system with two LCVR,one AOTF and two same version detectors.For the polarization measurement of a particular wavelength,the computer controlled LCVR driving voltage to achieve the required phase delay in accordance with the requirements of the wavelength,it also controlled the driving frequency to implement the required wavelength selection of AOTF.Because of the different driving frequencies of AOTF corresponding to the different wavelengths,so it can get the spectral information by scanning the whole frequency bands,In this paper detailed principles are deduced and the polarization model of AOTF is analyzed,it also deduced the measurement formula of I,Q,U in the corresponding Stokes parameter through the theoretical calculation Muller matrix of the LCVR and AOTF.Finally it analyzed and simulated the measurement error of the whole system which was caused by the tiny deviation of phase delay,the simulation results show that relative error <3% when the phase delay amount within the range of ±π/100.This experiment proved the feasibility and accuracy of the measurement system,the results show that the error of the measuring system overall <6%.This study provides a new method of polarization measurement which is simple,feasible and precise,it has important application value.