To meet the detection accuracy requirement of the polarization remote sensing system, a polarization detection system is used, whose focal plane is divided by multi-linear array polarizers. The effect of the extinction ratio on the polarization detection accuracy is analyzed, and a polarization radiation transfer model is constructed. The structure of the divided focal plane polarization instrument is introduced. By combining the micro-polarizer processing technologies both in China and abroad, a detection method is chosen, which uses the multi-linear micro-polarizers to replace the micro-polarizer mosaic array. The influence of the extinction ratio of the metal wire grating micro-polarizer on the detection accuracy is discussed. The polarization transfer matrices of the optical system and the non-ideal polarizer are derived. According to the polarization radiation transfer theory, a calibration model for the polarization detection system is constructed, and a corresponding parameter calibration scheme based on the calibration model is developed, which provides a theoretical basis for the polarizing radiation calibration in laboratory. The simulation and experimental results show that the detection accuracy of the system influenced by equipment stability is 0.5%, which can meet the accuracy requirement of the polarization detection.