The invention provides a 51 single-chip microcomputer virtual interrupt controller and an implementation method. The 51 single-chip microcomputer virtual interrupt controller comprises a virtual kernel and an interrupt controller module, the virtual kernel is converted from verilog language codes to systemc models, and the systemc virtual kernel without an interrupt function is achieved. The interrupt controller module is added into the virtual kernel to realize the 51 single-chip microcomputer virtual kernel with the interrupt function. The beneficial effects of the invention are that: the 51single-chip microcomputer virtual interrupt controller is consistent with a hardware 51 single-chip microcomputer development board in operation effect, the expected effect is achieved, and development and debugging can be conducted on the 51 single-chip microcomputer virtual interrupt controller for a 51 single-chip microcomputer developer under the condition that no physical 51 development board exists.