Channel-type polarization remote sensor is one of the most common instruments in polarization remote sensing, which can obtain spectral radiance, the degree of polarization, polarization azimuth angle and other multi-dimensional information of the target. The polarization calibration principle of the channel type polarization remote sensor is described. A new Stokes matrix is built according to the radiometry theory and matrix optics theory. The polarization calibration model from the spectral dimension is established and improved, calibration retrieval of the parameters is analyzed, and the corresponding calibration method is introduced. It could provide a reference for similar channel-type polarization remote sensor polarization calibration work.