In order to solve the problem of shortage of modern control theory experiment resource, this paper proposes an open virtual simulation system development method based on the inverted pendulum mechanism model. First, the state space model of the inverted pendulum is constructed based on the device mechanism. Then LabVIEW software is applied to draw the inverted pendulum device operation interface and the background programs are designed to achieve its model simulation. Finally, the OPC technology is used to share the data of virtual simulation system, which helps students to test the control algorithms. The constructed simulation system has not only a good interface to simulate the real experimental device, but also the excellent openness, it also leaves enough space for students to perform independent programming, and contributes to cultivate their innovative ability.