Three-dimensional (3D) distribution of two-dimensional (2D) Mie scattering phase function is presented in the spherical coordinate system with the linearly and circularly polarized incident light. By using the program of Monte Carlo simulation of polarized light propagation, 2D distribution models of elements of backscattering Mueller matrix and degree of polarization (DOP) from bubbles film of ship wakes are simulated. The relation between scattering coefficient and the thickness of bubbles film is studied. The results show that spatial distributions of DOP have the properties of azimuth selection, and the polarization-maintaining characteristic of circularly polarized light is better than that of linearly polarized light. With the thickness and scattering coefficient of bubbles film increasing, the DOP of linearly polarized light gradually decreases, while the DOP of circularly polarized light first rapidly increases to a maximum and then slowly decreases.