ARM chips with low energy consumption and low-cost investment have been rapidly applied to smart office and smart entertainment including cloud mobile phones and cloud games. This paper first summarizes key technologies and development status of the above scenarios including CPU, memory, IO hardware virtualization characteristics, ARM hypervisor and container, GPU virtualization, network virtualization, resource management and remote transmission technologies. Then, in view of the current lack of publicly referenced ARM cloud constructing solutions, this paper proposes and constructs an implementation framework for building an ARM cloud, and successively focuses on the formal definition of virtualization framework, Android container system and resource quota management methods, GPU virtualization based on API remoting and GPU pass-through, and the remote transmission technology. Finally, the experimental results show that the proposed model and corresponding component implementation methods are effective, especially, the pass-through mode for virtualizing GPU resources has higher performance and higher parallelism.