Abstract: In order to solve the problem of inaccuracy and lack of visualization in current flight accident analysis system, we built an accident reconstruction system based on the technology of virtual reality and distributed simulation.This system takes overrunning of decisive flight parameter function as the essential cause of the flight accident.It can analyze the process of accident quantitatively, and simulates flight state simultaneously using 3D visualization technique.We analyzed an accident that happened when one fighter plane was taking low altitude penetration mission, taking the synthetic restriction function of altitude as the guidance of determining the fighter's changing state.At the same time the simulation system demonstrated the accident calculating process precisely and vividly using virtual reality technology.The results suggested the accident may be caused by common mode failure of aileron actuating cylinder blocking and position sensor malfunction, and the height limiter might induce its happening.