采用几何光学法对切削微角锥棱镜薄膜结构单元的反射特性进行理论分析，采用光学仿真软件对该结构单元的反光性能进行模拟验证，并与传统微角锥棱镜薄膜结构单元进行对照.结果表明，理论中，当平行光垂直于结构底面入射并忽略吸收时，该切削结构薄膜单元可实现完全定向反射，而相同条件下，传统微角锥棱镜结构薄膜单元定向反射率为66.7%.模拟仿真的定向反射率分别是92.3%和62.4%.建立了薄膜定向反射率测量方法，对具有上述两种结构单元的薄膜样品的定向反射率进行测试，测试结果分别为67.8%和39.5%.

The reflection property of the micro cutting cube corner prism film with ultrahigh retroreflection is analyzed theoretically by the method of geometrical optics, and verified by optical simulation software. The principle of the ultrahigh retroreflection property was illustrated and compared with the traditional micro cube corner prism film. Results indicate that, parallel light can be totally retroreflected if perpendicularly striking the bottom of the micro cutting cube corner prism unit and ignoring optical absorption of materials, while the retroreflectivity of the traditional micro cube corner prism unit is 66.7%. The simulation retroreflectivity of this two type films are 92.3% and 62.4% respectively. The retroreflection measuring method for film is established and the reflectivities of two type films abovementioned are measured which are 67.8% and 39.5% respectively.