In order to meet the requirements of autocollimate dynamic target tracking accuracy, an opto-mechanical system for rotating virtual targets under centrifugal conditions is established, that is, a rotating collimator is used to simulate the rotating target at infinity to complete the tracking performance detection and calibration of photoelectric tracking optical end machine. For the three auxiliary supports installed on the back of the main mirror in the collimator, the fundamental frequency of the structure can reach 167 Hz by optimal arrangement of the radial position of the auxiliary supports, and the square root (RMS) value of the main mirror surface shape error is less than λ/30 (λ is 632.8 nm) under centrifugal conditions. A 4D interferometer is used to detect the wave aberration of the collimator. The test results show that the RMS value of the collimator is better than λ/15.