Solid oxide fuel cell (SOFC) is a complicated system with heat and mass transfer as well as electrochemical reactions. The flowing configuration of fuel and oxidants in the fuel cell will greatly affect the performance of the fuel cell stack. Based on the developed mathematical model of direct internal reforming SOFC, this paper established a distributed parameters simulation model for cocurrent and countercurrent types of SOFC based on the volume-resistance characteristic modeling method. The steady-state distribution characteristics and dynamic performances were compared and were analyzed for cocurrent and countercurrent types of SOFCs. The results indicate that the cocurrent configuration of SOFC is more suitable with regard to performance and safety.