The invention discloses a polar coordinate sampling-based cross transfer function quick decomposition method. The method comprises the following steps of 1) obtaining optical parameters of an imagingsystem; 2) obtaining coordinates (ri, theta j) of sampling points on a spatial domain by adopting a polar coordinate sampling method; 3) calculating light source mutual intensity functions, defined inthe specification, and pupil functions, defined in the specification, corresponding to the sampling points through non-uniform inverse Fourier transform; 4) calculating a cross transfer function value, defined in the specification, of the spatial domain corresponding to the sampling points, and establishing a sampling matrix defined in the specification; 5) establishing a group of orthogonal basis functions defined in the specification, calculating function values, defined in the specification, of the orthogonal basis functions in corresponding polar coordinate sampling positions, and establishing a matrix Q=[q1, q2, ...qk]; 6) performing QR matrix decomposition, defined in the specification, on the matrix Q; 7) calculating a projection matrix and performing singular value decomposition on the projection matrix P to obtain P=UU*; 8) obtaining a kernel function, defined in the specification, of the cross transfer function, defined in the specification, on the spatial domain. Quick analysis can be performed to obtain the TCC kernel function, so that light intensity distribution calculation is quick and efficient, and actual photoetching process design demands are met.