Distributed computer network system is a network system with high cohesion, transparency and autonomy. Users of a distributed system see a single, high-performance and high-reliability data computing and processing system with a large number of resources. With the long-term development of virtualization technology, the performance of virtual machine can meet many application requirements, especially for the virtualization of processor and memory, which has reached the performance similar to that of physical host. With the popularity of desktop virtualization technology, many enterprises begin to deploy desktop virtualization system. Nowadays, the virtual machine with certain characteristics and performance advantages has gradually matured after a long time of development, and has been widely used in computer related industries. Based on the connotation and characteristics of virtual machine, this paper analyzes and studies the design and implementation process of operating system in distributed computer system.