[en] The dependences of the depth and mass resolutions of analysis using Rutherford Backscattering Spectrometry (RBS) on some experimental conditions (such as the beam energy, the target tilting angle, etc.) have been investigated. A computer program for simulating the RBS spectra and for calculating the depth and mass resolution under different experimental conditions was developed. The results of calculation were experimentally checked by using some reference samples. The good agreements between calculated and experimental values have been found. The optimum analysis conditions over a wide range of RBS applications based on our calculation can be chosen. This investigation was conducted by using the RBS system at HUS 5SDH-2 Tandem accelerator at the Hanoi University of Science. (paper)