According to media reports, many universities in China have built advanced virtual simulation training rooms to make more "smart learning" come into reality. At Hubei University of Commerce and Trade, the first "new financial wisdom learning workshop" in Hubei was officially opened. When students entered it, they seemed to be in a real stock exchange, and the simulation teaching opened a new learning experience. In the VR (virtual reality) intelligent logistics training room of the Logistics College of Wuhan Transport Vocational College, students can simulate the scanning, sorting and sorting of packages by moving the handle to experience the basic operation of logistics. In November this year, the Ministry of Industry and Information Technology, the Ministry of Education and other five departments jointly issued the Action Plan for the Integration and Development of Virtual Reality and Industrial Applications (2022-2026), which proposed to build a number of virtual reality classrooms, teaching and research offices, laboratories and virtual reality training bases in primary and secondary schools, higher education and vocational schools, serve the major national strategy, promote "virtual simulation experiment teaching 2.0", and support the construction of a number of key virtual simulation experiment training projects, Accelerate the training of talents in short supply. This provides policy guidance and mechanism guarantee for smart learning. Developing virtual simulation experiment teaching is an important practice of using modern educational technology to improve the quality of classroom teaching. The use of virtual simulation laboratory for teaching is to build the classroom into a new immersive classroom, strengthen the interactive practice between students and various virtual objects, complex phenomena and abstract concepts, and carry out independent experience, independent inquiry and collaborative learning. For example, in the past, in finance classes, teachers can only teach students some financial knowledge and concepts in books or electronic courseware, which is difficult for students to have an intuitive feeling. In the "new financial wisdom learning workshop", real-time stock market can be seen on the big screen; In front of the operating desk, the transaction overview can be analyzed in real time, allowing students to immerse themselves in the stock market. In this regard, the key to the role of virtual simulation laboratory is to use it. Moreover, to make good use of the virtual laboratory, we should also handle the relationship between virtual training and real training, teacher guidance and student autonomy. The important purpose of building a virtual simulation laboratory in colleges and universities is to improve the teaching quality rather than to display it. However, from a practical perspective, the "tall virtual laboratory" built by some colleges and universities gives a dazzling sense of high-tech, but the use is not satisfactory, and even more, it is only an image project to show that schools attach importance to teaching quality. Moreover, because the indicators for assessing teachers are mainly academic research results rather than teaching quality, some teachers are not enthusiastic about using virtual simulation laboratories for teaching. It can be said that for virtual simulation laboratories and training rooms, the use rather than construction is more worthy of attention and measurement. Compared with real training, virtual training has its advantages and disadvantages. The advantage is that in the school classroom, students can feel the reality and deepen their understanding of book theory. If you study clinical medicine, students can "walk into" the hospital operating room in the classroom by using the virtual simulation laboratory, and "follow" the surgeon to experience how to perform surgery and understand human organs. This is difficult to do in ordinary classroom. However, this kind of virtual simulation training cannot replace the real field training. If medical students want to learn how to perform surgery, they have to