The invention relates to a moving naked eye 3D virtual reality method and system based on optical path acquisition. The method includes acquiring images; obtaining the two-viewpoint synthesis graph index plan according to the acquired images; obtaining the two viewpoint graphs according to the position information of the acceleration and the rotation information of the angular velocity; and rendering the two viewpoint graphs to form the synthesis graph to obtain a 3D virtual reality display image based on the two-viewpoint synthesis graph index plan of the images. Preferably, the processes for obtaining the two viewpoint graphs include determining the influence weight of the sub-pixel brightness on the images, and determining the two-viewpoint synthesis graph index plan by means of least squares method with the bounding box; and adjusting the orientation of the acquired images to obtain the two viewpoint graphs according to the position information of the acceleration and the rotation information of the angular velocity. According to the invention, the technical problem of realization of high-quality naked eye 3D virtual reality display can be solved.