Equipment and method for realizing virtual switchboard by tandom mode

This invention provides a device for realizing virtual switchboard by a tandem method features that includs a tandem exchanger and a telephone wire network and mobile phone wireless network connected with it separately, the exchanger is connected with the virtual switchboard acc device, the homing register in the mobile phone wireless network transfers the virtual switchboard number to the acc number of its access device unconditionally, the said dial line end exchanger transmits the call to the virtual switchboard access number to its acc device via exchange network to realize the switchboard function.