鉴于动基座周视光电跟踪系统的基座俯仰和横滚角会造成天际线在红外焦平面阵列上所成的像不再与反射镜面俯仰轴在焦平面阵列上的投影平行，建立了动基座两轴周视光电跟踪系统的五自由度数学模型。重构了包含目标信息的天际平面在大地坐标系下的方程，推导得出了天际线在焦平面阵列上成像的解析表达式，并将其与反射镜面俯仰轴在焦平面阵列上的投影表达式进行了对比。天际线焦平面阵列成像的解析表达式可为目标可测、天际线不可测情况下，沿像的方向向量及其正交方向进行方位、俯仰补偿及目标方位解算提供理论前提。

Since the external disturbance may lead that horizon image formed on IR FPA plane in a panoramic optoelectronic tracker not parallel to the image projected on the focal plane array on the reflector pitching axis, a five degrees of freedom mathematic model for the panoramic electro-optical tracking system was established. The equation for horizon incidence plane was reconstructed, which included target information regenerated in geodetic rectangular coordinates. The subsequent analytic expression for the reconstructed horizon catoptric-dioptric image in IRFPA plane was obtained. The analytical expression can be used to compensate the elevation and roll disturbances when the target is detectable and the horizon is undetectable.