Panoramic video audio frequency processing method, panoramic video audio frequency processing device, and playing system

The invention provides a panoramic video audio frequency processing method, a panoramic video audio frequency processing device, and a playing system. The panoramic video audio frequency processing method is characterized in that information of current relative position between a user watching a panoramic video and a sound source of a panoramic video is determined; a target filtering coefficient corresponding to the current position information is determined according to the current relative position information and a preset filtering coefficient related to the current related position information; 3D audio frequency is generated by adopting filtering processing of a current input audio frequency according to the target filtering coefficient. The filtering coefficient matched with the relative position information is determined based on the information of the relative position between the user watching the panoramic video and the sound source of the panoramic video, and therefore the filtering processing of the sound wave passing by the path corresponding to the relative position information is carried out, the 3D audio frequency matched with the relative position information is generated, and then the user watching the panoramic video is capable of hearing different 3D sound effects matched with the actual watching scenes from different angles.