The invention relates to an NaI (TI) scintillation detector gamma energy spectrum high-resolution inversion analysis process and method based on a gauss response matrix. The analysis process comprises the steps of spectral line pretreatment, peak searching and peak boundary treatment, resolution ratio ruling, background subtraction, gauss response matrix generation and inversion analysis. According to the feature of an NaI (TI) scintillation detector and the physical property of the spectrum forming process, response, in the detector, of different energy gamma photons corresponds to different full widths at half maximum of a photo peak, and the photo peak is approximate to a gauss function in shape. The parameters of the full widths at half maximum of a spectral line are extracted, the background is subtracted from the full widths at half maximum adaptively, the universal gauss response matrix between a radioactive source and a gamma spectrum is constructed, and finally the response matrix is used for inversion analysis of other gamma instrument spectrums measured by the NaI (TI) scintillation detector. The result analyzed through the method is an energy point corresponding to the measured spectral line under the response matrix or is approximate to the solution of a physical spectral line in theory, and the ability of the method to analyze the spectral line is obviously improved.