Abstract: To clarify the key factors affecting the application of virtual simulation resources in universities, this article constructed a model based on the “Technology Organization Environment” (TOE) framework from three dimensions. Based on 788 universities’ data, this study analyzed the current status of virtual simulation resource application. Relevant and regression analysis methods were used. The results indicate that virtual simulation resources in universities are mainly used for virtual experimental teaching. The number of virtual simulation laboratories, the number of virtual simulation experimental teaching projects, and digital resource sharing services all have significant positive impact on the application of virtual simulation resources. The article proposes some relevant suggestions, such as upgrading the software and hardware environment of virtual simulation teaching, building interactive virtual simulation teaching resources, promoting the open sharing of virtual simulation experimental resources, and establishing application guarantee system for virtual simulation resources.