The invention discloses a Beidou three-frequency non-differential non-combined observation value time transmission system and method. The method includes the steps that phase observation value, pseudo-range observation value, satellite ephemeris, earth rotation, antenna phase center and other parameters of China Beidou satellite navigation systems at two time transmission stations are obtained; data check, gross error reject and cycle slip detection are carried out, error models of ephemeris, tide, relativity, the earth rotation, atmosphere and antenna phase deviation are corrected; an ionospheric virtual observation model with additional ionospheric prior information constraints, spatial domain constraints and time domain constraints is constructed; and a three-frequency non-differentialnon-combinatorial precise single-point positioning model is constructed, a single-point positioning timing solution is carried out on corrected data, and comprehensive clock corrections of receivers of the two transmission time stations are obtained and compared to obtain a time transmission difference; and compared with standard time of one of the two transmission time stations, precise time of the other one of the two transmission time stations is obtained. According to the Beidou three-frequency non-differential non-combined observation value time transmission system and method, the observation noise can be reduced, and the accuracy and reliability of time transmission are improved.