Considering the huge power consumption, rapid response and the short-term heat reserving capacity of the air conditioning load in the building’s energy system, the air conditioning load and its system can be equivalent to the virtual energy storage device for the power grid. Therefore, to obtain a high matching building renewable energy system, a virtual energy storage system of the air conditioning load, accompanied by a storage battery, was built in the paper. Then, operating strategies for the virtual energy storage of the air conditioning load and storage battery were designed. Further, to quantize the contribution of the virtual energy storage to the improvement of matching characteristics, two indicators of the demand side and supply side in the energy system were adopted, including on-site energy fraction (OEFr) and on-site energy matching (OEMr). Lastly, matching characteristic research of the building’s renewable energy system based on virtual energy storage of the air conditioning load was established and analyzed by TRNSYS and MATLAB in Tianjin, China. The results revealed that a better matching characteristic performance of the building’s renewable energy systems driven by virtual energy storage was obtained. In the condition set out in the paper, compared with that without virtual energy storage, the average values of OEFr and OEMr after virtual energy storage were 0.66 and 0.77, which increased by 8.19% and 8.45% respectively. Simultaneously, the battery operation performance in the building renewable system was improved when the virtual energy storage was working. The times of charge and discharge cycles decreased after virtual energy storage, and the depth of discharge of the battery reduced by 23.37% on a specific day.