The present invention relates to a method for implementing a human skeleton tracking system based on depth data, specifically applied to a human skeleton tracking system based on depth data which is composed of a data acquisition unit, a limb segmentation unit, a skeleton point unit, and a tracking display unit. The units are in a relationship of sequential invocation. The limb segmentation unit uses scene depth data obtained after processing by the data acquisition unit to perform limb segmentation. The skeleton point unit uses the result obtained after segmentation by the limb segmentation unit to compute specific positions of respective skeleton points of a limb. The tracking display unit uses the positions of the skeleton points computed by the skeleton point unit to establish a skeleton model of the human body and perform tracking display.