参照之前淘宝的做法，引入JS文件(头部不需要引入mete name="viewport"标签)

(function(win, lib) {
    var doc = win.document;
    var docEl = doc.documentElement;
    var metaEl = doc.querySelector('meta[name="viewport"]');
    var flexibleEl = doc.querySelector('meta[name="flexible"]');
    var dpr = 0;
    var scale = 0;
    var tid;
    var flexible = lib.flexible || (lib.flexible = {});

if (metaEl) {
    var match = metaEl.getAttribute('content').match(/initial\-scale=([\d\.]+)/);
    if (match) {
        scale = parseFloat(match[1]);
        dpr = parseInt(1 / scale);
    }
} else if (flexibleEl) {
    var content = flexibleEl.getAttribute('content');
    if (content) {
        var initialDpr = content.match(/initial\-dpr=([\d\.]+)/);
        var maximumDpr = content.match(/maximum\-dpr=([\d\.]+)/);
        if (initialDpr) {
            dpr = parseFloat(initialDpr[1]);
            scale = parseFloat((1 / dpr).toFixed(2));
        }
        if (maximumDpr) {
            dpr = parseFloat(maximumDpr[1]);
            scale = parseFloat((1 / dpr).toFixed(2));
        }
    }
}

if (!dpr && !scale) {
    var isAndroid = win.navigator.appVersion.match(/android/gi);
    var isIPhone = win.navigator.appVersion.match(/iphone/gi);
    var devicePixelRatio = win.devicePixelRatio;
    if (isIPhone) {
        // iOS下，对于2和3的屏，用2倍的方案，其余的用1倍方案
        if (devicePixelRatio >= 3 && (!dpr || dpr >= 3)) {
            dpr = 3;
        } else if (devicePixelRatio >= 2 && (!dpr || dpr >= 2)) {
            dpr = 2;
        } else {
            dpr = 1;
        }
    } else {
        // 其他设备下，仍旧使用1倍的方案
        dpr = 1;
    }
    scale = 1 / dpr;
}

docEl.setAttribute('data-dpr', dpr);
if (!metaEl) {
    metaEl = doc.createElement('meta');
    metaEl.setAttribute('name', 'viewport');
    metaEl.setAttribute('content', 'initial-scale=' + scale + ', maximum-scale=' + scale + ', minimum-scale=' + scale + ', user-scalable=no');
    if (docEl.firstElementChild) {
        docEl.firstElementChild.appendChild(metaEl);
    } else {
        var wrap = doc.createElement('div');
        wrap.appendChild(metaEl);
        doc.write(wrap.innerHTML);
    }
}

function refreshRem() {
    var width = docEl.getBoundingClientRect().width;
    // 适配平板
    if (width / dpr > 540) {
        width = 540 * dpr;
    }
    var rem = width / 10;
    docEl.style.fontSize = rem + 'px';
    flexible.rem = win.rem = rem;
}

win.addEventListener('resize', function() {
    clearTimeout(tid);
    tid = setTimeout(refreshRem, 300);
}, false);
win.addEventListener('pageshow', function(e) {
    if (e.persisted) {
        clearTimeout(tid);
        tid = setTimeout(refreshRem, 300);
    }
}, false);

if (doc.readyState === 'complete') {
    doc.body.style.fontSize = 12 * dpr + 'px';
} else {
    doc.addEventListener('DOMContentLoaded', function(e) {
        doc.body.style.fontSize = 12 * dpr + 'px';
    }, false);
}


refreshRem();

flexible.dpr = win.dpr = dpr;
flexible.refreshRem = refreshRem;
flexible.rem2px = function(d) {
    var val = parseFloat(d) * this.rem;
    if (typeof d === 'string' && d.match(/rem$/)) {
        val += 'px';
    }
    return val;
}
flexible.px2rem = function(d) {
    var val = parseFloat(d) / this.rem;
    if (typeof d === 'string' && d.match(/px$/)) {
        val += 'rem';
    }
    return val;
}

  })(window, window['lib'] || (window['lib'] = {}));

为了更好的计算，可以修改下上面的refreshRem函数，转化为为px : rem = 100 : 1

  function refreshRem() {
      var width = docEl.getBoundingClientRect().width
      // 适配平板
      if (width / dpr > 750) {
        width = 750 * dpr
      }
      var rem = 100 * (width / 750)
      docEl.style.fontSize = rem + 'px'
      flexible.rem = win.rem = rem;
  }

如果设计给的效果图为640，var rem = 100 * (width / 640)

使用：

  body {
      width: 6rem;   600px
      height: 4rem;   //400px
  }

目前viewport单位得到众多浏览器的兼容，以后viewport来替代此方案，
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