Since the founding of the People’s Republic of China, from MAO zedong to xi jinping always adhere to the cultural construction in the important position of national construction, adhere to the leadership of the party for cultural construction, adhere to the guidance of marxism for cultural construction, adhere to the “use of the past for the present” “foreign for the use” construction of new socialist culture. In cultural construction, it is urgent to develop the theme creation related to culture. At the same time, with the gradual development of artificial intelligence, VR (virtual reality) has gradually entered people’s vision, and VR has also been combined with innovation in various fields. The purpose of this paper is to study the mechanism of combining VR and painting technology on the premise of subject creation. In this paper, from the perspective of theme creation, with the strategy of “VR +” as the background, combined with the realistic background and the related theoretical research, to promote the development of VR painting technology as the research object, from the possibility and necessity of VR painting technology development two aspects of analysis, combined with literature analysis in VR painting theme creation technology can be from what respect to innovate and improve, on the basis of this puts forward Suggestions of technical innovation and development of VR painting and plan, in the hope of theme creation VR painting technology development to a higher level, for the development of VR broaden the field. The experimental results show that VR painting technology can alleviate some difficulties in theme creation, promote the innovative development of theme creation, realize the new development of cultural construction, and enable more new art forms to sprout in cultural construction.