On the premise of analyzing traditional computer VR technology, this paper explores the application value of VR technology based on NVIDIA GPU hardware in the design of digital media systems, and proposes corresponding application measures to further improve the practical application capability of VR technology. These technologies integrate the achievements of modern high-performance computer systems, artificial intelligence, computer graphics, human-machine interfaces, stereoscopic images, stereophonic sound, measurement control, simulation simulation and other technologies. Analytical models and multi-grained formal conceptual analysis.