Microprism reflector films are limited by various factors, such as a narrow range of effective incidence angles (wide angle) and large difference in retroreflection efficiency at different azimuth angles (different directions). These limitations can be resolved by changing the inclination angle of the cube-corner reflector (CCR) element and using the splicing structure. In this study, CCR arrays with different structures are calculated using the ray-tracing software based on the principle of geometrical optics. Herein, the influence of the inclination angle of the CCR element, angle of the incident light, and the splicing structure on the retroreflection efficiency is analyzed using the retroreflection principle of microprism reflective films. The results show that the retroreflective efficiency in the azimuth 0° direction increases by more than 20 percentage points when using a inclination angle CCR array. Furthermore, the maximum deviation of the retroreflective efficiency in different directions reduces by more than 10% after adopting a spliced structure with different inclination angles. The simulation results of the inclination angle of CCR arrays are compared with rightness test results of the reflective film, and the variation trend of the retroreflective efficiency is found to be consistent, confirming the reliability of the simulation model. These research results can be used in the structural design and optimization of microprism reflective films.