利用琼斯矩阵分析了大角度入射情况时薄膜诱导的偏振像差，通过理论推导提出了减小薄膜诱导偏振像差的膜系设计方法，即在满足最基本的透射率要求的前提下，将尽可能的减小任何入射角度的透射率差和相位差作为膜系优化的两个附加条件。为了验证所提出理论的正确性，分别以不同的附加优化条件设计了两个减反膜进行对比，这两个减反膜分别代表了透射率差和相位差较大和较小的两种不同情况。通过对这两个不同减反膜偏振像差的进一步数值模拟，得到了透射率差和相位差均小的减反膜引发的偏振像差较小的结果，这一结果验证了理论的正确性。

Coating-induced polarization aberrations of large incident angle are theoretically studied by Jones matrix. The method to reduce the aberrations is proposed through derivation, which is δ=0 and arbitrary incident angle should be appended as two additional optimization goals of optical coating design when the requirements of transmittance are met. Two different anti-reflection coatings which are designed through different optimization goals are compared to further verify the theory. The two anti-reflection coatings represent large and small transmittance and phase difference respectively. Numerical simulation of the two coating induced polarization aberrations is also performed to further verify the theory.