Abstract: Addressing the shortcomings of traditional controlled objects in PLC course experiments in higher vocational colleges — such as high cost, easy damage and insufficient intuition — this paper proposes a scheme for developing virtual experimental controlled objects based on MCGS configuration software. Taking a handling manipulator as the controlled object example, this paper elaborates the complete process of system architecture design, MCGS project configuration and PLC online debugging. Teaching practice shows that the scheme can effectively improve experimental intuition and program debugging efficiency, and achieves favorable teaching results.