The paper systematically analyzes the implementation process of the parallel factor analysis (PARAFAC) method de‐compose matrix data .As example ,The three dimensional fluorescence spectra of the water samples taken from the lake were an‐alyzed by PARAFAC .According to the distribution of the core matrix elements ,the core consistency ,the degree of similarity between the model spectra and the original spectra ,the physical meaning of the proposed decomposition components ,the number of components was determined .Then the corresponding PARAFAC model was established .The components of the fluorescence material components dissolved in water samples can be decomposed by this PARAFAC model .%系统分析了PARAFAC法解析立方阵数据的实现过程。以建立PARAFAC模型对湖泊水样三维荧光光谱数据进行荧光物质成分分解为例，通过对核心阵元素分布、核一致函数、模型谱图与原始谱图拟合程度以及拟分解成分物理意义的分析，确定 PARAFAC 法分解样品荧光物质成分的合理成分数，实现PARAFAC法对荧光物质成分的合理分解与识别。
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