A rotating liquid film reactor (RLFR) is a device of two coaxial rotating conical cylinders with the inner cone rotating and the outer one stationary. A complete mathematical model for the flow between the conical cylinders is built and a dimensional analysis is carried out. It is proved that at each point of the flow field the dimensionless pressure and velocity of the flow are determined by parameters: Reynolds number (Re), aspect ratio (Γ), radius ratio (η) and wall inclination angle (α). Furthermore, a sufficient and a necessary condition are derived from mechanical similarity between RLFR and a manufacturing equipment geometrically similar to RLFR. Finally, a numerical simulation for the distribution of pressure and velocity is performed. The results may provide a theoretical basis for experiment method and numerical simulation of the flow in a RLFR-like device.