A virtual image processing method, configured for implementing virtualization of a captured image, wherein the method comprises the following steps of: acquiring a reference position and a real-time position of a camera device; calculating a movement parameter of the real-time position relative to the reference position; virtualizing a position and a posture of a virtual camera device according to the movement parameter, and calculating a perspective parameter of a scene to be replaced relative to the virtualized virtual camera device; encoding a virtual scene according to the perspective parameter; and replacing the scene to be replaced with the encoded virtual scene; characterized in that, the step of calculating the perspective parameter of the scene to be replaced relative to the virtual camera device comprises: identifying a position of the scene to be replaced in a captured image through: inserting virtual frames between normal display frames so that the normal display frames and the virtual frames are displayed periodically on a carrier where the scene is to be replaced; and configuring a shutter time of the camera device to be synchronized with a display time of the virtual frame, and controlling a time slot ratio of the normal display frames to the virtual frames, to enable the normal display frames to be received by eyes of an observer and only the virtual frames to be captured by the camera device; and calculating the perspective parameter of the scene to be replaced according to the position and the posture of the virtual camera device, wherein the position and the posture of the virtual camera device for an image currently being processed is regarded as an initial position of the virtual camera device, and the position and posture of the virtual camera device for next one or more images are virtualized according to the initial position of the virtual camera device and the movement parameter of the camera device. acquiring a reference position and a real-time position of a camera device; calculating a movement parameter of the real-time position relative to the reference position; virtualizing a position and a posture of a virtual camera device according to the movement parameter, and calculating a perspective parameter of a scene to be replaced relative to the virtualized virtual camera device; encoding a virtual scene according to the perspective parameter; and replacing the scene to be replaced with the encoded virtual scene; characterized in that, the step of calculating the perspective parameter of the scene to be replaced relative to the virtual camera device comprises: identifying a position of the scene to be replaced in a captured image through: inserting virtual frames between normal display frames so that the normal display frames and the virtual frames are displayed periodically on a carrier where the scene is to be replaced; and configuring a shutter time of the camera device to be synchronized with a display time of the virtual frame, and controlling a time slot ratio of the normal display frames to the virtual frames, to enable the normal display frames to be received by eyes of an observer and only the virtual frames to be captured by the camera device; and calculating the perspective parameter of the scene to be replaced according to the position and the posture of the virtual camera device, wherein the position and the posture of the virtual camera device for an image currently being processed is regarded as an initial position of the virtual camera device, and the position and posture of the virtual camera device for next one or more images are virtualized according to the initial position of the virtual camera device and the movement parameter of the camera device. identifying a position of the scene to be replaced in a captured image through: inserting virtual frames between normal display frames so that the normal display frames and the virtual frames are displayed periodically on a carrier where the scene is to be replaced; and configuring a shutter time of the camera device to be synchronized with a display time of the virtual frame, and controlling a time slot ratio of the normal display frames to the virtual frames, to enable the normal display frames to be received by eyes of an observer and only the virtual frames to be captured by the camera device; and inserting virtual frames between normal display frames so that the normal display frames and the virtual frames are displayed periodically on a carrier where the scene is to be replaced; and configuring a shutter time of the camera device to be synchronized with a display time of the virtual frame, and controlling a time slot ratio of the normal display frames to the virtual frames, to enable the normal display frames to be received by eyes of an observer and only the virtual frames to be captured by the camera device; and calculating the perspective parameter of the scene to be replaced according to the position and the posture of the virtual camera device, wherein the position and the posture of the virtual camera device for an image currently being processed is regarded as an initial position of the virtual camera device, and the position and posture of the virtual camera device for next one or more images are virtualized according to the initial position of the virtual camera device and the movement parameter of the camera device.