Virtual test scene simulation is an important method for testing capabilities of optoelectronic theodolite system in the lab. A general function structure of the virtual test scene simulation system was established. This system mainly provides the virtual scene and simulation image for virtual test. Methods of the virtual target track modeling and the target pose simulation for the target motional characteristics, and the background cloud simulation in the scene simulation were proposed. Moreover, the target pose interference, the noise influence and the grey distribution were discussed in the scene image simulation. This simulation system was developed by the combination of VC++ and OpenGL. Simulation tests show that virtual test scene and the synthesis image of the target and background are effective in testing tracking capabilities of theodolite.