To improve the level of film creation, pull up the technology of VR technology applied in film creation, enhance the aesthetic satisfaction of film viewers to film art, and promote the peaceful development of the film market. In this paper, we study the aesthetics of film art from the viewers’ evaluation of the film after the application of VR digital media art to film and the change of film expression in the film industry to summarize the aesthetic law of audience acceptance of film art. According to the study, 85.90% of the audiences are very fond of VR digital media movie art and are willing to go to the cinema to experience the audio-visual enjoyment of VR movies. 79.65% of the audiences think that VR digital application in movies enhances the impact of movie images and the aesthetic pleasure of watching movies. Among all the survey groups, the college student group has the highest love for the combination of VR technology and movies, at 92.60%. It can be seen that VR digital media art has won unanimous praise in the current movie market, and grasping the aesthetic rules of movie watchers can better create good movies that meet the aesthetic needs of the public, stimulate the vitality of the movie market, and enrich the spiritual and cultural life of the people.