The invention discloses an application program working platform based on B/S architecture and an implementation method thereof, relates to the technical field of software. The platform comprises a webpage desktop environment of a B end, a data management module, a file system module, a response center of the S end and a data center. The webpage desktop environment comprises a window factory and adesktop. The data center comprises a public data center, a file system data center and an application program data center. All data of the platform are uploaded to an S end for unified storage and management, the data are downloaded to a B end for interpretation during use, and a visual and controllable webpage desktop environment is generated on a webpage and provided for operation and work use of a third-party application program. A variety of software entry icons published on the platform are generated on the webpage desktop environment, and if an application program needs to be operated, the corresponding program can be started only by clicking the icon of the application program with two hands. Except that the computer uses the platform to work, an intelligent device with the B end can also use the platform to work, and therefore the intelligent device and the platform work in cooperation to form the computer. Due to the fact that the platform runs at the end B, specific operationsystems are not needed when application software is developed, development time and cost are greatly saved, and work and production efficiency is improved.