Because the line impedance in microgrid is not pure inductive, and the line impedance does not match the capacity of distributed generation, the active power and reactive power are strongly coupled and the power can not be distributed according to the capacity. Based on the traditional virtual impedance, an adaptive virtual impedance control strategy is proposed to reduce the coupling between the power and distribute the reactive power according to the capacity. However, due to the characteristics of droop control and the use of virtual impedance, the voltage and frequency are shifted, so the voltage compensation control and the improved phase compensation control are added to make the output voltage, phase and frequency consistent with the reference value. Finally, the rationality and effectiveness of the control strategy are verified by small signal stability analysis and simulation.