In order to eliminate the deviation between the measured LIBS spectral line and the standard LIBS spectral line, and improve the accuracy of elements measurement, a research of physical deviation factors in laser induced breakdown spectroscopy technology was proposed. Under the same experimental conditions, the relationship of ablated hole effect and spectral wavelength was tested, the Stark broadening data of Mg plasma laser induced breakdown spectroscopy with sampling time-delay from 1.00 to 3.00 μs was also studied, thus the physical deviation influences such as ablated hole effect and Stark broadening could be obtained while collecting the spectrum. The results and the method of the research and analysis can also be applied to other laser induced breakdown spectroscopy experiment system, which is of great significance to improve the accuracy of LIBS elements measuring and is also important to the research on the optimum sampling time-delay of LIBS.