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The polarised Bidirectional Reflectance Distribution Function (pBRDF) model relates the properties of target materials to the polarisation information of the incident and reflected light. The Priest–Germer (P-G) model was the first strictly pBRDF model to be officially released; however, some shortcomings remain. In this study, we first analyse the assumption framework of the P-G model, analyse the assumption framework to determine the imperfections in the framework, supplement the boundary conditions of the model for diffraction and transmission effects, and propose and construct a polarised pBTDF model based on the existing P-G model and parameter inversion; the output results of the model are compared with the experimental data through simulation. The results show that the intensity relative error and Degree of Linear Polarisation relative error of the target can be reduced by more than 40%, using the improved model, proving its accuracy and precision. [ABSTRACT FROM AUTHOR]