The health-promoting effects of virtual reality restorative environments (VRRE) have been confirmed in several studies, but there are few methods and results for their quantitative evaluation. This study aims to systematically construct the Virtual Reality Restorative Environment Evaluation System (VRRE-PES). Firstly, we conducted semi-structured interviews using the qualitative research method of rooted theory and summarized the original 80000-word summary; secondly, we generated core categories through three-level coding and conducted structural saturation tests to construct the VRRE-PES, which contains five core categories and 14 main categories of VRRE appeasement, VRRE support, VRRE immersion, VRRE aesthetic appeal, and VRRE conceptualization; finally, the VRRE-PES; finally, the evaluation system structure was verified, and the factor loading coefficients of each observed variable were above 0.6, indicating that each potential variable corresponds to a strong representation of the topic to which it belongs, and the adaptability is good. Therefore, it is concluded that the VRRE-PES has strong scientific precision and operability, and the evaluation system can be used to accurately design the VRRE and thus improve its physical and psychological recovery effect.