Adjustable beam splitting prism is one of the useful polarizing prismsin,order to study the splitting angle dif-ference in the adjustable beam splitting prism when it is forward and reverse direction incident. Based on the structrue and splitting principle,the accurate expressions of splitting angle under forward and reverse applied conditions for adjust-able splitting angle prism are deduced in detail. With example of negative single-axis crystal,the relationship curve be-tween splliting angle and incident angle is acquired. From the contrast of the relationship curve under forward and re-verse direction, the conclusion is that the adjustable beam splitting prism made from negative single-axis crystal has larger splitting angel when it is used under forward incident direction, with the same incident angle, certain reasonable structure angle and principle index of refraction.%可调分束角棱镜是使用最频繁的偏光棱镜之一，为了研究可调分束角棱镜正、反向使用时分束角的不同，基于可调分束角棱镜的结构与分束原理，从理论上分析推导了正、反向使用时分束角随入射角变化的精确表达式，并以负单轴晶体为例绘制了分束角随入射角的变化曲线。对比正反向使用情况分束角变化曲线得出结论：对任意合理的结构角及主折射率值来说，在相同入射角的情况下，由负单轴晶体材料制成的可调分束角棱镜正向使用时的分束角比反向使用时要大。
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