In marine target detection， significant variations exist in the polarization signal strength received under different observation geometries. To enhance image quality and target recognition， an optimal polarization detection angle estimation method based on the Cox-Munk rough sea surface model is proposed. First， we analyze the effects of different wind speeds， wind directions， solar incidence zenith angles， observation zenith angles， and azimuth angles on polarization reflectivity and degree of polarization. Then， we establish quantitative relationships between different combinations of observation angles and the received polarization signal strength for the three components of the sun-surface-detector system. Finally， by maximizing polarization signal and polarization degree， the paper proposes the optimal combination of polarization observation angles under different constrained observation geometries.The effective distribution of sea surface polarization reflectance is primarily concentrated in the azimuthal range from 150° to 210°， with a relative peak occurring at an azimuth of 180°. Within this range， the peak of sea surface polarization occurs when the sum of the solar zenith angle and the observation zenith angle is approximately 106°±6°.When the solar incidence zenith angle is 55° and the relative azimuth angles are 180°， 165°， and 150°， the observation zenith angles are close to the optimal observation zenith angles predicted by the simulation （approximately 51°， 53°， and 57°， respectively）. By placing a polarizer with a polarization direction of 90° in front of the detector， the optimal reflectance suppression effect can be achieved， significantly improving the imaging quality of the target.