A polarized bidirectional reflectance distribution function (pBRDF) matrix is developed from two-scale roughness theory with the aim of providing more accurate simulations of microwave emissions and scattering required for ocean–atmosphere coupled radiative transfer models. The potential of the pBRDF matrix is explored for simulating the ocean backscatter at Ku-band. The effects of ocean wave spectra including the modified Durden and Vesecky (DV2), Elfouhaily, and Kudryavtsev spectra on the pBRDF matrix backscatter simulations are investigated. Additionally, the differences in backscattering normalized radar cross-section (NRCS) simulations between the Ku-band geophysical model function and pBRDF matrix are analyzed. The results show that the pBRDF matrix can reasonably reproduce the spatial distribution of ocean surface backscattering energy, but the distribution pattern and numerical values are influenced by ocean wave spectra. The DV2 spectrum is the best one for the pBRDF matrix to simulate horizontally polarized NRCSs, with the exception of scenarios where the incidence angle is below 35°, the wind speed is less than 10 m s−1, and in the cross-wind direction. Also, the DV2 spectrum effectively characterizes the wind speed and relative azimuth angle dependence for vertically polarized NRCSs. The Elfouhaily spectrum is suitable for simulating vertically polarized NRCSs under conditions of low wind speed (below 5 m s−1) and incidence angles under 40°. The Kudryavtsev spectrum excels in simulating vertically polarized NRCSs at high incidence angles (> 40°) and horizontally polarized NRCSs at low incidence angles (< 35°).摘要为提供微波海洋-大气耦合辐射传输模型所需的精确发射和散射, 基于双尺度粗糙度理论发展了极化双向反射分布函数 (pBRDF) 矩阵. 本研究探讨了pBRDF矩阵是否能够表征ku波段洋面后向散射, 对比了三种常用海浪谱模型对pBRDF矩阵后向散射模拟的影响, 分析了ku波段地球物理模型函数 (GMF) 与pBRDF矩阵在后向散射归一化雷达截面 (NRCS) 模拟中的差异. 结果表明, pBRDF矩阵能够准确再现洋面后向散射能量的空间分布, 但后向散射能量分布受海浪谱影响较大.