We developed a rigorous simulation model to evaluate ablation algorithms and surgery outcomes in laser refractive surgery. The model (CASIM: Corneal Ablation SIMulator) simulates an entire surgical process, which includes calculating an ablation profile from measured wavefront errors, generating a shot pattern for a flying spot laser beam, simulation of the shot-by-shot ablation process based on a measured or modeled beam profile, and healing of the cornea after surgery. Using simulated post-surgery corneal shapes for various ablation parameters and beam fluences, we calculated angular dependence of ablation efficiency and the amount of increase in corneal asphericity. Without considering the effect of corneal healing, our result shows the following; 1) ablation efficiency reduction in the periphery depends on the peak fluence of the laser beam, 2) corneal asphericity increases even in the surgery using an ablation profile based on the exact Munnerlyn formula, contrary to previous reports, and 3) post-surgery corneal asphericity increases by a smaller amount in high fluence small Gaussian beam surgery than in low fluence truncated Gaussian beam. Our model can provide improved ablation profiles that compensate for the change of corneal asphericity and induction of spherical aberration in a flying spot laser system, resulting in better surgery outcomes in laser refractive surgeries.