The analysis of electromagnetic forward and inverse problems is very important in the process of image reconstruction for magnetoacoustic tomography with magnetic induction (MAT-MI). A new analysis method was introduced in this paper. It breaks through some illogical supposes that the existing methods applied and can improve the spatial resolution of the image availably. Besides it can avoid rotating the static magnetic field which is very difficult to come true in application, therefore the development of MAT-MI technique can be promoted greatly. To test the validity of the new method, two test models were analyzed, and the availability of the method was demonstrated.