The invention provides network equipment supporting a virtual SIM card, supporting the registration, authentication, network use and cost calculation of a virtual SIM card by adding a functional model on the basis of the network equipment of the prior mobile network system, writes account information in a mobile terminal by locally restructuring the mobile network equipment updating programs, butdoes not activate the account by selling a real SIM card. The mainly restructured network equipment is a call service center and an authentication center, which enables the call service center and the authentication center to be the call service center and the authentication center to support the virtual SIM card. The invention is used to reduce roaming fee, SIM card consumption and thus resources waster in the country-crossing or province or municipality-crossing application and can provides a mode to use mobile phones at foreign areas conveniently, flexibly and safely. Adopting a mobile communication system supporting virtual SIM cards helps a mobile terminal to realize new functions, reduces the cost and better facilitates the promotion of new functions.