A method for implementing collective communication, a computer device, and a communication system are provided, to resolve problems of high communication latency and resource consumption in the conventional technology. The method includes: identifying a work request having no communication dependency, and when forwarding work requests, directly forwarding the work request identified as having no communication dependency, and forwarding, after queue management, a work request that is not identified as having no communication dependency. According to the application, communication latency caused when the work request having no communication dependency is managed by using a queue can be avoided, and resource consumption caused by performing related management can be reduced, to improve overall communication performance of collective communication.