This paper focuses on the application of a self-developed 3D virtual reality teaching aid system for the beauty business field to the beauty and hygiene course, and analyzes the students' learning satisfaction and acceptance of the 3D virtual reality teaching materials, with 29 students in the first year of the fifth-year college of a school as a one-time course teaching experiment. In terms of data processing, a questionnaire survey was used to analyze classroom satisfaction and acceptance, and the results of the study showed that the overall satisfaction rate of the 3D virtual reality beauty business field applied to beauty and hygiene courses was over 80%. Finally, the GM(0,N) model in gray system theory was used to quantify the weighting analysis. After the actual numerical calculation, five clusters of acceptance factors of 3D virtual reality teaching aid system were obtained. The results of the satisfaction and acceptance questionnaires are in good agreement.