A method screening the matrix resin of low emissivity coatings was promoted, whose index was the absorption coefficient. The infrared spectra of three kinds of resins, including acrylic resin, polyurethane resin and epoxy resin, were analyzed. According to the Lambert Beer's law, quantitative analysis was carried out on the infrared spectra of three kinds of resins, and the absorption coefficient curve at 8-14 mm and the average absorption coefficient were got. Through comparative analysis, the absorption coefficient of acrylic resin is the smallest, which is 0.0293 mm-1, and its infrared emissivity is the lowest, which is 0.90. For these reasons, acrylic resin is proper to be the matrix resin of a low emissivity coating. Finally, the infrared radiation transmission model of one-dimension was established, and the theoretical formula of infrared emissivity was derived, therefore, the reasonability of the absorption coefficient was proved by this theory.%提出一种以吸光度系数为指标来筛选低发射率涂层用基体树脂的判定方法。从分析丙烯酸树脂、环氧树脂和聚氨酯树脂3种树脂的傅里叶红外光谱入手，根据 Lambert-Beer 定律对3种树脂的红外光谱进行定量分析，得出树脂在8～14mm 波段的吸光度系数曲线，并且积分求得3种树脂在该波段的平均吸光度系数。通过比较分析，丙烯酸树脂的吸光度系数最小，为0.0293mm－1，制得的清漆涂层的红外发射率最低，为0.90，适合作为低发射率涂层用基体树脂；最后，建立红外辐射一维传输模型，推导涂层红外发射率理论公式，理论证明了以吸光度系数为判定指标的合理性。
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