Building upon Bullough's theory of "psychical distance," this paper explores the impact and reconstruction of aesthetic "psychical distance" within the context of virtual reality (VR) art, considering its specific characteristics. The immersive, interactive, and spectacular nature of VR art presents challenges to the "psychical distance" theory, including blurring the boundaries between subject and object, eroding pure aesthetic contemplation, and alienating subjective experience. In response to these challenges, creators of VR art are actively re‑establishing a balanced relationship between subject and object in aesthetic activities through practical approaches such as emphasizing the realism of core themes, balancing rhythmic tension, and diversifying types and forms. In today's climate of cultural innovation, VR art is transforming "psychical distance" from a standard into a tool, becoming a significant medium for enriching the cultural lives of the people and contributing to the development of social culture.