Virtual reality (VR) technology revitalises rehabilitation training by creating rich, interactive virtual rehabilitation scenes and tasks that deeply engage patients. Robotics with immersive VR environments have the potential to significantly enhance the sense of immersion for patients during training. This paper proposes a rehabilitation robot system. The system integrates a VR environment, the exoskeleton entity, and research on rehabilitation assessment metrics derived from surface electromyographic signal (sEMG). Employing more realistic and engaging virtual stimuli, this method guides patients to actively participate, thereby enhancing the effectiveness of neural connection reconstruction—an essential aspect of rehabilitation. Furthermore, this study introduces a muscle activation model that merges linear and non-linear states of muscle, avoiding the impact of non-linear shape factors on model accuracy present in traditional models. A muscle strength assessment model based on optimised generalised regression (WOA-GRNN) is also proposed, with a root mean square error of 0.017,347 and a mean absolute percentage error of 1.2461%, serving as critical assessment indicators for the effectiveness of rehabilitation. Finally, the system is preliminarily applied in human movement experiments, validating the practicality and potential effectiveness of VR-centred rehabilitation strategies in medical recovery.