Fabry-Perot(F-P) etalon has important applications in laser detection, lidar and laser communication systems. In practical applications, the spectrum of the F-P etalon is affected by various factors, such as incident angle, divergence angle, spectral width, intensity distribution of the incident beam, absorption loss, surface defects of the plate and so on. The effects of the incident angle and the beam intensity distribution on F-P etalon spectrum are mainly analyzed. For the first time, taking into account both the beam incident angle and divergence angle, the precise analytical expression of the F-P etalon transmission spectrum is derived. For the Gaussian light intensity distribution, the precise analytical expression of the F-P etalon transmission spectrum is derived. The simulation analysis is carried out and the results are as follows. When the beam divergence angle is not zero, the incident angle increases, on the one hand, the center of the etalon spectrum is moved to the high frequency, and the frequency shift is linear with the square of the incident angle. The slope decreases with the increase of the divergence angle. On the other hand, resulting in peak reduction, spectral line broadening, and with the divergence angle increases, the more obvious the phenomenon. Considering the distribution of Gaussian light intensity, the spectrum of the etalon will be improved with the increase concentration of beam energy. On the one hand, the peak value is increased, the spectral line is narrowed and with the incidence angle increases, the degree of improvement is more obvious. On the one hand, the center of the spectrum moves toward the low frequency, but the larger the incident angle, the smaller the movement amount. The error of frequency discrimination or frequency locking by using the F-P etalon spectrum increases rapidly with the increase of the beam incident angle and beam divergence angle, and the Gaussian light intensity distribution beam can effectively reduce the measurement error.