Recently, moiré superlattices have attracted considerable attentions because they are found to exhibit intriguing electronic phenomena of tunable Mott insulators and unconventional superconductivity. These phenomena are highly related to the physical mechanism of the interlayer coupling.However, up to now, there has not existed any theory that can completely interpret the experimental results of the interlayer conductance of moiré superlattice. In order to solve this problem, the superposition of periods and the corresponding coherence, which are the essential characteristics of moiré superlattice, should be considered more sufficiently. Therefore, it is quite necessary to introduce optical methods to study moiré superlattices. Here, we develop a theory for moiré superlattices which are founded on traditional optical scattering theory. The theory can interpret both the continuously decreasing background and the peak of the interlayer conductance observed in the experiments by a unified mechanism. We show that, the decreasing background of the interlayer conductance arises from the increasing strength of the interface potential, and the peak roots from the scattering resonance of the interface potential. The present work is crucial for understanding the interlayer coupling of the moiré superlattice, and provide a solid theoretical foundation for the application of moiré superlattice.