本文基于国内外专家学者对虚拟现实技术内涵和特征的理解以及个人理解,以及现代旅游业的定义、方式、特点等浅层概述,推举出虚拟现实技术给现代旅游业发展的六个机遇(国家相关政策的扶持及高等学院人士的肯定,虚拟旅游产品的开发,旅游安全系数的增高,形成旅游业中独特的导游训练系统,有利于景区虚拟全景的规划,有效的古文物和建筑遗址的保护)和三个挑战(虚拟旅游人力资源方面紧缺,旅游宣传营销方式的革新,虚拟旅游者与实体旅游者观念冲突,)。最后根据以上提出的机遇与挑战,从政府,科技企业、旅游企业、高校、游客等方面提出五点建议。 Based on the domestic and foreign experts and scholars’ understanding of connotation and characteristics of virtual reality technology as well as their personal understanding and the shallow outline of modern tourism’s definition, methods and characteristics, this paper presents six opportunities for the development of modern tourism by virtual reality technology The support of relevant policies and affirmation of higher education institutions, the development of virtual tourism products and the increase of tourism safety factor form a unique tour guide training system in tourism, which is conducive to the planning of scenic virtual panoramas and the protection of ancient artifacts and architectural sites ) And three challenges (the shortage of human resources in virtual travel, the innovation of tourism promotion and marketing methods, the conflict between virtual tourists and entity tourists). Finally, according to the opportunities and challenges proposed above, five suggestions are made from the government, science and technology enterprises, tourism enterprises, universities and tourists.