This paper analyzes the causes and effects of error in the Strapdown Micro-Electro-Mechanical System Inertial Measurement Unit (MEMS-IMU), utilizing a sensor calibration method based on a two-axis turntable. By considering deterministic errors such as sensor bias, scale factor, and non-orthogonality of the sensitive axis, an error model was established to assess their impact on measurement accuracy. An expression was provided to represent the relationship between sensor data collection and external input stimuli, storing the error parameters of the accelerometer and the gyroscope separately in parameter matrices. The error parameter matrix between input and output quantities was fitted using the least squares method, and error compensation was completed in conjunction with the error model. By comparing the original data with the error-compensated data, the calibration results were obtained. This improved the consistency of the measurements from the sensitive axes to the stimulus source, reduced the zero bias error of each sensitive axis, and enhanced the positioning accuracy of the Strapdown MEMS-IMU.