An acceleration resource scheduling method, applied to an acceleration system, wherein the acceleration system comprises a computing node, at least one network accelerator, wherein the computing node comprises at least one virtual machine and a scheduling apparatus, and the network accelerator comprises at least one physical accelerator, a management node and a network, wherein the management node is connected to the network accelerator, the at least one virtual machine and the scheduling apparatus by using the network; and wherein the method is performed by the scheduling apparatus, and comprises: receiving a virtual accelerator application command which comprises an identifier of a virtual machine of the at least one virtual machine sent by the management node, wherein the accelerator application command is created by the management node in response to an acceleration resource application request of the virtual machine; creating, according to the identifier of the virtual machine in the virtual accelerator application command, a virtual accelerator corresponding to the identified virtual machine, wherein the virtual accelerator is mapping, on the scheduling apparatus, of a physical acceleration resource allocated to the identified virtual machine, and the physical acceleration resource comprises physical acceleration resources in the at least one physical accelerator in the at least one network accelerator; receiving an acceleration instruction sent by a virtual machine of the at least one virtual machine, wherein the acceleration instruction comprises to-be-accelerated data and - an identifier of the sending virtual machine wherein the sending virtual machine pre-stores an identifier of a virtual accelerator corresponding to the sending virtual machine or - an identifier of a virtual accelerator corresponding to the sending virtual machine; determining, based on the virtual accelerator, a network accelerator that is to process the acceleration instruction, and sending the acceleration instruction to the network accelerator, so that the network accelerator sends the acceleration instruction to a physical accelerator that is to process the acceleration instruction; receiving a computing result that is returned after the physical accelerator performs acceleration computing on the to-be-accelerated data by using the physical acceleration resource; and sending the computing result to the sending virtual machine. a computing node, at least one network accelerator, wherein the computing node comprises at least one virtual machine and a scheduling apparatus, and the network accelerator comprises at least one physical accelerator, a management node and a network, wherein the management node is connected to the network accelerator, the at least one virtual machine and the scheduling apparatus by using the network; and wherein the method is performed by the scheduling apparatus, and comprises: receiving a virtual accelerator application command which comprises an identifier of a virtual machine of the at least one virtual machine sent by the management node, wherein the accelerator application command is created by the management node in response to an acceleration resource application request of the virtual machine; creating, according to the identifier of the virtual machine in the virtual accelerator application command, a virtual accelerator corresponding to the identified virtual machine, wherein the virtual accelerator is mapping, on the scheduling apparatus, of a physical acceleration resource allocated to the identified virtual machine, and the physical acceleration resource comprises physical acceleration resources in the at least one physical accelerator in the at least one network accelerator; receiving an acceleration instruction sent by a virtual machine of the at least one virtual machine, wherein the acceleration instruction comprises to-be-accelerated data and - an identifier of the sending virtual machine wherein the sending virtual machine pre-stores an identifier of a virtual accelerator corresponding to the sending virtual machine or - an identifier of a virtual accelerator corresponding to the sending virtual machine; - an identifier of the sending virtual machine wherein the sending virtual machine pre-stores an identifier of a virtual accelerator corresponding to the sending virtual machine or - an identifier of a virtual accelerator corresponding to the sending virtual machine; determining, based on the virtual accelerator, a network accelerator that is to process the acceleration instruction, and sending the acceleration instruction to the network accelerator, so that the network accelerator sends the acceleration instruction to a physical accelerator that is to process the acceleration instruction; receiving a computing result that is returned after the physical accelerator performs acceleration computing on the to-be-accelerated data by using the physical acceleration resource; and sending the computing result to the sending virtual machine.