本研究探討虛擬實境電影中鏡頭視角與接近度對觀眾情緒反應與存在感的影響。首先以文本分析法分析三部臺灣賣座時裝愛情國片情節，並據此拍攝虛擬實拍電影片段，以準實驗法讓30位受試者觀看拍攝之虛擬實境影片，以視角與接近度（Proximity）為主要操作變項，之後以問卷調查法蒐集觀者觀看後的情緒反應與存在感。發現主觀鏡頭產生最大的情緒反應，而客觀鏡頭的特定接近度（正向情緒氛圍，100公分／負向情緒氛圍，45公分）較易喚起觀眾具有最強情緒反應，而存在感對於情緒反應有顯著且正向影響。

This study investigated how viewpoint and proximity affect audiences' emotional reactions and sense of existence in live-action VR films. We used textual analysis to examine three recent Taiwanese best-selling modern romance films and created VR clips based on the findings. Thirty subjects were invited to view clips using a quasi-experimental design, with viewpoint and proximity as the main operational variables. We collected the viewers' emotional reactions and sense of existence through a questionnaire survey. According to the results, the subjective viewpoint setting elicited the most emotional response. For the objective viewpoint, there is an optimal shooting distance. That is 100cm for film clips with a positive atmosphere and 45cm for film clips with a negative atmosphere. The audience's emotional reaction is significantly and positively influenced by their sense of existence.