In today’s society, information technology is widely used, and virtual reality technology, as one of the emerging frontier technologies, has entered a stage of rapid development. Virtual reality is the use of computer technology to simulate the real-life environment into a virtual simulation environment, with the help of special equipment to realize the natural interaction between users and technical environment, in which the tourism industry is the most widely used. In order to realize 3D virtual reality of tourist attractions and improve users’ immersive experience in the process of interaction, the deep belief neural network is introduced to realize the target recognition and reconstruction in virtual reality. The results show that the algorithm has excellent performance in target recognition and target reconstruction, and deep belief networks improve the accuracy by 0.57% and 0.81% and the accuracy by 0.21% and 2.06%, respectively, compared with the current optimal algorithm in target recognition of 12 and 20 view regular projection images. Compared with the current optimal algorithm, deep belief networks are reduced by 0.2%, 3.7%, and 0.6%, respectively. The accuracy index was increased by 2%, 0.1%, and 0.1%, respectively. The above results show that the proposed algorithm based on the deep belief neural network can realize 3D virtual reality of complex scenes such as tourist attractions according to its excellent performance.
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