Reflected point light source equipment can be applied to on-orbit modulation transfer function detection and absolute radiometric calibration of optical remote sensors. Its high-precision pointing is the key to ensure the sunlight reflect to the entrance pupil of remote sensors, and the improvement of pointing accuracy can reduce the size and weight of current point light source, which has great importance in practice. A geometric error calibration model and a reflector normal calibration model are established, and the dependence among parameters of the rotation matrix is eliminated. Damping Gauss-Newton method is applied to iteratively solve the model parameters. A pointing accuracy better than 0.1° for reflected point light source is obtained. The study will lay the foundation for high accuracy, high frequency, and full dynamic range calibration of optical satellite remote sensors.