For the characteristic problem of bidirectional polarization reflectance distribution function (BPDF) in airborne polarimetric aerosol optic depth retrieval, the physics mechanism of BPDF is analyzed, and a BPDF model is put forward combining the characteristic BPDF model with the four classical models. This model is based on the shadow function and normalized difference vegetation index factor. The accuracy of new model is validated by the data of atmosphere multi-angle polarization radiometer, and the relative error is less than 9.9%. Compared with the three classic models, the new model shows good consistency when the viewing angle changes. Based on the accuracy of the new model, the relationship is simulated between the bias of polarized reflectance of land surface and the error of the retrieved aerosol optic depth. The results indicate that only less than 0.03 of the absolute error of the retrieved aerosol optic depth is caused when the polarized reflectance of land surface changed 4×10-4, and the application requirement of polarized aerosol retrieve can be satisfied.