Lens-to-sample distances, delay time, atmospheric condition, laser pulse energy, etc. had obvious effects on the analytical performance of laser-induced breakdown spectroscopy. In this paper, these parameters are investigated in greater detail and we will explain how they have influences on the analytical performance. The results show that the focal plane under the sample surface can improve precision and detection limit, and the delay time should be decided according to sensitivity and accuracy. Spectral line intensity is stronger in argon than helium, nitrogen and air gas environment. Pulse energy should exceed energy threshold (about 50 mJ) which can generate plasma, and the energy should not exceed about 300 mJ to avoid plasma shielding. Under optimum parameters, concentration relative standard deviation of C, Si, Mn, P, S, Ni, and Cr for low-alloyed steel (sample number 11278) which were measured 11 times is 2.37%, 2.18%, 2.23%, 7.8%, 9.34%, 1.92%, and 2.13%, respectively. And the detection limit of C, Si, Mn, P, S, Ni, and Cr for pure steel is 0.0045%, 0.0072%, 0.0069%, 0.0027%, 0.0024%, 0.0047%, and 0.0024%, respectively.