VR film is an emerging film form based on VR technology, which crosses the boundary between the real world and the image space, presenting a more vivid viewing experience for the audience. However, VR film leads to the failure of traditional audiovisual language and creates new challenges for filmmakers. Based on the technical features of immersion, interaction, and imagination of VR technology, this study constructs the narrative framework of entry, interaction, and emotion, proposes to present a narrative approach that encompasses entry rituals, spatial narrative, narrative pacing, audience participation in the generation of film narratives, multi-dimensional narrative structure, cultural context, and emotional resonance. In this way, this study serves as a response to the issue of how to tell a good story with VR.