In this study, we focus on the 3D surface measurement and reconstruction of translucent objects. The proposed approach of surface-shape determination of translucent objects is based on the combination of the projected laser-beam-based sinusoidal structured light and the polarization technique. The theoretical analyses are rigorously completed in this work, including the formation, propagation, and physical features of the generated sinusoidal signal by the designed optical system, the reflection and transmission of the projected monochromatic fringe pattern on the surface of the translucent object, and the formation and the separation of the direct-reflection and the global components of the surface radiance of the observed object. The results of experimental investigation designed in accordance with our theoretical analyses have confirmed that accurate reconstructions can be obtained using the one-shot measurement based on the proposed approach of this study and Fourier transform profilometry, while the monochromaticity and the linearly-polarized characteristic of the projected sinusoidal signal can be utilized by using a polarizer and an optical filter simultaneously for removing the global component, i.e., the noised signal contributed by multiply-scattered photons and the background illuminance in the frame of our approach. Moreover, this study has also revealed that the developed method is capable of getting accurate measurements and reconstructions of translucent objects when the background illumination exists, which has been considered as a challenging issue for 3D surface measurement and reconstruction of translucent objects.