Using the matrix expression form of computer vision projection equation, the collinear equation is constructed into matrix equation. With the projection matrix element as a composite function, this paper realizes the unification derivation of each variable of the collinear equation based on the matrix analysis method. Compared with the traditional analytical method of linearization, the form of matrix analysis process is quite succinct and easy to understand, which can be used to the numerical solution of linear library application. For the various construction form of the rotation matrix, this method has better adaptability. The constructed matrix of collinear equation has important enlightenment significance for using computer vision method.