The invention provides a virtual reality (VR) audio processing method and corresponding equipment. The method comprises steps: a transmitting terminal of a VR audio acquires a hi-fi stereo Ambisonicssignal rotation angle, wherein the Ambisonics signal rotation angle is determined according to a first equipment rotation angle corresponding to a receiving terminal of the VR audio; an Ambisonics signal is rotated according to the acquired Ambisonics signal rotation angle, and/or, the transmitting terminal of the VR audio acquires the order of a mixed order hi-fi stereo MOA signal determined according to related information of the VR audio; and according to the order of the MOA signal, an MOA signal is extracted from the hi-fi stereo Ambisonics signal. Accordingly, an Ambisonics signal rotation angle according to a rotation angle of the equipment is determined, the rotation occurs, and an MOA signal is extracted.