A method and system for implementing a directory structure of a host system are disclosed. The method includes: multiple basic computing units interconnecting via a high speed internetwork to construct a system computing unit set; wherein each basic computing unit comprises a protocol processing chip and a system resource management firmware; and dividing a part implementing a logic function in the protocol processing chip into a static part and a dynamic part in advance, wherein the dynamic part can be reconstructed; constructing a system cache directory storage architecture through the dynamic part; and the system resource management firmware managing system resources by means of configuration.