Compared with the traditional glass beads embedded type membrane structure, cube corner type membrane structure has higher retroreflection coefficient. It is the foundation of designing and producing diamond grade retroreflective film. However, the entrance angle of cube corner type retroreflective sheeting is limited, and the retroreflection coefficient is anisotropic, these problems will affect the using effect of retroreflective sheeting. The new solution for the above problems has been studied. Based on ray tracing technology and the basic theory of optics, a simulation model is built to analyze the retroreflection performance of cube corner retroreflective film. For laminae combination technology, width/thickness ratio and apex decentration are studied. It is found that the retroreflection performance varies dramatically with these two parameters. Through setting appropriate width/thickness ratio as well as apex decentration distance of cube corner elements, the effective incident angle range is increased and the anisotropy of retroreflection coefficient is weakened. These conclusions have certain guiding significance for the optimization design of the cube corner retroreflective sheeting.