An acceleration resource scheduling method includes: receiving an acceleration instruction sent by the virtual machine, where the acceleration instruction includes to-be-accelerated data; determining a virtual accelerator allocated to the 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 virtual machine.