Mueller matrix is a useful tool for analyzing polarization characteristics in a wealth of research fields. With Mueller
matrix, the modulation effects of samples on polarization could be quantitatively analyzed and discussed. In this paper,
all elements in the Mueller matrix are calculated when the lights scatter from one dimensional randomly rough surfaces
at different conditions with Kirchhoff approximation method which owns high accuracy and fast calculation speed.
Besides, theoretical analysis of the light scattering from randomly rough dielectrics and metal surfaces is also proposed
in this paper. Moreover, with both theoretical analysis and numerical simulations, we have explained the variations of all
elements in Mueller matrix, more importantly, m34 is highly focused which is quite a significant mark in both randomly
rough dielectric and metal surfaces. To our best knowledge, it is the first time this obvious difference is both analyzed
and discussed via both theoretical analysis and numerical calculation, and is successfully explained via phase difference
between incident and reflective waves. According to the analysis, more information of the target could be obtained in
order to determine the characteristics of the target. The paper will be an important reference for polarization imaging in
laser radar and remote sensing, etc.