The traditional remote sensing mainly detects the ground vertically to obtain the 2D information, but it is hard to get adequate parameters for the quantitative remote sensing to invert land features. The multi-angle observation can get more detailed and reliable 3D structural parameters of targets, so it makes the quantitative remote sensing applicable. During the process of reflecting, scattering and transmitting the electromagnetic wave, minerals and rocks could reveal the polarized features related to the nature of themselves. Therefore, it has become a new approach of quantitative remote sensing to detect multi-angle polarized information of minerals and rocks. In respect that the polarized reflectance always goes with the bidirectional one, we can obtain the 3D spatial distribution of targets by a polarized means together with detecting its bi-directional reflectance. From the perspective of multi-angle polarized remote sensing mechanism, the quantitative relationship between multi-angle polarized reflectance and the BRDF is studied in this paper. And it is testified that the bi-directional reflectance, polarized reflectance of 45° and the mean value of polarized reflectance are equal to that of the corresponding azimuth angle, zenith angle, detection angle and detection channels in 2π space by experiment.