To achieve higher accuracy in distortion correction with a limited number of marking points, we propose a method for optimal arrangement of marking points and reverse fitting distortion correction based on Zernike polynomials. In this method, we do not directly obtain the distortion distribution by fitting the position errors of marking points in the measurement results. Instead, we first fit the distortion errors based on the true positions of the components and then recover the distortion distribution through a reverse solution, which effectively avoids high-order errors introduced by the distortion itself. Additionally, we establish an algorithm for solving the marking point distribution by minimizing the matrix condition number and obtain the optimal arrangement coordinates for marking points based on Zernike polynomials. Compared with traditional methods, our proposed method improves the correction accuracy by more than 7 times with fewer marking points. This method has been successfully applied in the testing and processing of a Φ150 mm double-curvature elliptical mirror (asphericity of 8.86 mm, maximum distortion of 79 mm), achieving an average correction accuracy of 0.252 mm. The final surface accuracy, represented by the root mean square (RMS) error, reaches 0.029λ, which strongly supports the manufacturing of important optical components.