As an important tool to emulate real wind turbine, wind turbine simulator (WTS) can simplify the experimental process and shorten the development cycle for wind power research. Because the inertia of WTS is much smaller than that of the actual wind turbine, current researches are mainly concerned with the stability of the simulated wind turbine. However, the accuracy of the WTS will be significantly affected if the damping issue was not properly handled, which will result in low speed or even affect the efficiency of WTS. In this paper, the drive train model of WTS is improved and the impact of damping on the accuracy of WTS is analyzed. The improved simulation strategy based on damping compensation is designed and implemented on the WTS experimental platform. Experiments on the maximum power point tracking control of the wind turbine validate that the improved WTS can simulate the mechanical dynamics of the wind turbine with higher accuracy.