The present invention discloses a simulation system and testing method of AIS signals for airborne receiver. The simulation system comprises: multiple AIS receivers for receiving AIS signals of vessels, each AIS receiver being respectively connected to a timing unit, and the multiple AIS receivers being connected to a centralized processor by means of a communication network; the centralized processor for combining data of the multiple AIS receivers, deleting redundant data, and forming an AIS database; a flight simulator for manipulating an altitude and direction of an aircraft, and simulating a flight path of a real aircraft; and an AIS signal generator for incorporating the AIS database according to an aircraft position and time point sent from the flight simulator, calculating all AIS signals received by the aircraft at the time point, and sending the AIS signals to an RF signal generator to generate VHF RF signals. The present invention resolves the issue of large differences between existing airborne AIS simulation tests and actual application scenarios, and is applicable to the development of a airborne AIS signal simulation and a testing apparatus.