Abstract: This article proposes a heating management strategy for microgrids based on virtual energy storage technology. It analyzes and models distributed energy sources, explores the characteristics of air conditioning loads, constructs a virtual energy storage system, and establishes a heating management model aimed at both economy and comfort, which is then integrated into the microgrid model. On this basis, an air conditioning-building virtual energy storage system is constructed, and a heating management model for the microgrid is established in consideration of both economic efficiency and user comfort, the Shapley value method is introduced to allocate the marginal contributions of various market participants.