The invention provides an acupuncture acupoint determination auxiliary teaching system. A full three-dimensional virtual environment is built through a virtual reality technology, and a user and a human body model perform interactive operation. The system comprises a head-mounted display device, a main engine system, a tracking system, a left-hand controller, a right-hand controller, a solver needle sensor, a human body acupoint model and an auxiliary visual system. Due to the system of the invention, the user can accurately determine the acupoint in need of acupuncture, the acupuncture treatment principle and the effects can also be watched directly, and the technical problems that current medical university students have limited actual operation chances, the solid acupuncture model is large in loss, the positioning is inaccurate, and the operation feeling is not strong can be solved.