The method for forming the optimal characteristic curve of a solar cell comprises the steps of: providing a first acceptable error; and determining a current-voltage polynomial regression equation, whose square root of the residual sum of square is less than the first acceptable error for a set of solar cell measured data. The order of the current-voltage polynomial regression equation is gradually increased until the square root of the residual sum of square of the current-voltage polynomial regression equation is less than the first acceptable error.