Errors caused by polarization sensitivity of remote sensing spectrometer must be reduced to meet the requirements of the reliability and precision of remote sensing data. The common method is the use of the depolarization and in-orbit polarization correction. This polarization correction method is introduced in theory. The overdetermined equation, calibration formula of Mueller matrix elements required is deduced. By this formula, the Mueller matrix elements of ultraviolet ozone vertical profile probe are calculated. In combination with the results, the errors by the method are analysed and feasibility as well as precision is also validated.