Abstract: In the past, a large number of discretization methods containing numerical methods for simulation of linear system have been developed, however high efficient simulation methods have still interest to us. This paper presents a new precise and high efficient method called factor correction method, by which we discuss how to establish the discrete-time model of linear continuous system. The simulation model obtained by this method is not only effective for linear stiff problem but also can atisfied the needs of high speed simulation or real time simulation.