Different from the traditional two-dimensional pointing mirror system, the piezoelectric ceramic- based mirror system has high control precision, and the reflecting surface of the mirror is parallel to the X-axis of the three-dimensional coordinate system and it is difficult to obtain a simple analytical expression. In order to solve this problem, in this paper, the issue of optical axis offset and image rotation in two-dimensional pointing mirror system are analyzed. On the basis of optical reflection vector theory at first, we establish a two-dimensional pointing mirror mathematical model, in which the azimuth and elevation angles of the pointing mirror are obtained according to the target deflection angle decoupling, and then numerical solutions are used and the constraints of numerical solutions are proposed. The simulation results demonstrate that the two-dimensional pointing mirror deflection error is much smaller than the instantaneous field angle of the system. Finally, the problem of the image rotation caused by the two- dimensional pointing mirror is analyzed, and the image rotation error is less than 0.01°.