Abstract: [Abstract]　With the gradual application of virtual reality （VR）technology in the publishing industry and the continuous improvement of readers’ reading experience requirements， VR reading has become a hot spot in the field of reading and publishing in recent years. In order to study the difference between the reading effect of VR reading and that of ordinary reading and the factors that affect the reading effect of VR， this paper uses comparative experiments to prove that the reading effect of VR reading is better than that of ordinary reading. At the same time， this paper explores the factors that affect the reading effect of VR reading through empirical analysis. The results show that product characteristics， perceived readability and immersion will positively affect VR reading effect， while perceived ease of use has no correlation with reading effect. Based on the above conclusions， this paper puts forward specific suggestions in order to improve the effect of VR reading and have a positive impact on the development of VR reading industry.