With continuous development of the key technologies of star sensor, the precision of star simulator have been to be further improved, for it directly affects the accuracy of star sensor laboratory calibration. For improving the accuracy level of the star simulator, a theoretical accuracy analysis model need to be proposed. According the ideal imaging model of star simulator, the theoretical accuracy analysis model can be established. Based on theoretically analyzing the theoretical accuracy analysis model we can get that the starlight emergent angle deviation is primarily affected by star position deviation, main point position deviation, focal length deviation, distortion deviation and object plane tilt deviation. Based on the above affecting factors, a comprehensive deviation model can be established. According to the model, the formula of each factors deviation model separately and the comprehensive deviation model can be summarized and concluded out. By analyzing the properties of each factors deviation model and the comprehensive deviation model formula, concluding the characteristics of each factors respectively and the weight relationship among them. According the result of analysis of the comprehensive deviation model, a reasonable designing indexes can be given by considering the star simulator optical system requirements and the precision of machining and adjustment. So, starlight emergence angle error analysis of star simulator is very significant to guide the direction of determining and demonstrating the index of star simulator, analyzing and compensating the error of star simulator for improving the accuracy of star simulator and establishing a theoretical basis for further improving the starlight angle precision of the star simulator can effectively solve the problem.