The invention relates to a low-resolution 
gamma energy spectrum 
inversion analysis process and method based on a Monte Carlo response matrix. The analysis process comprises the steps of detecting an instrument spectrum, constructing a geometric model of a 
detector, simulating a response function of the 
detector, extracting feature parameters of the response function, generating the Monte Carlo response matrix, and performing 
inversion analysis, and is specifically implemented by constructing the geometric model of the 
detector according to a physical process for forming the instrument spectrum, simulating the response function of an NaI(Tl) flashing detector to gamma photons by a Monte Carlo method, determining the feature parameters of the response function, constructing the Monte Carlo response matrix between a 
radiation source and a gamma spectrum by an interpolation 
algorithm, and realizing the 
inversion analysis on gamma instrument spectrums of other tested samples under the response matrix by a Gold or Boosted-Gold 
algorithm. By the application of the 
analysis method disclosed by the invention, the complicated 
processing procedures such as spectrum 
smoothing, peak searching and overlapped peak separation are omitted; an analysis result is a solution of a 
spectral line which is close to a theoretical physical 
spectral line under the response matrix; the 
spectral line analysis capacity is improved.