a subtraction unit configured to perform a subtraction operation on a first signal corresponding to a first sound source and a second signal corresponding to a second sound source, so as to output a third signal;

a first addition unit configured to perform an addition operation on the first signal and the second signal, so as to output a center channel signal;

a surround sound adjustment unit configured to adjust one of the third signal and another third signal that has undergone frequency compensation, so as to output a fourth signal;

a center compensation unit configured to adjust the center channel signal, so as to output a fifth signal;

a second addition unit configured to perform another addition operation on the first signal, the fourth signal and the fifth signal, so as to output a first output signal;

a phase inverter unit configured to perform a phase inversion on the fourth signal, so as to generate a phase-inverted signal; and

a third addition unit configured to perform yet another addition operation on the second signal, the fifth signal and the phase-inverted signal, so as to output a second output signal;

the first output signal is

 and

the second output signal is

wherein K is a constant; T=T_LL=T_RR, where T_LL is a head related transfer function (HRTF) signal of the first sound source for an ear of two ears of a sound receiver, and T_RR is an HRTF signal of the second sound source for another ear of the two ears; T′=T_RL=T_LR, where T_RL is an HRTF signal of the second sound source for the ear, and T_LR is an HRTF signal of the first sound source for the another ear; H=L₁=R₂, where L₁ is a sound image signal of the first sound source acting on the ear, and R₂ is a sound image signal of the second sound source acting on the another ear; H′=L₂=R₁, where L₂ is a sound image signal of the first sound source acting on the another ear, and R₁ is a sound image signal of the second sound source acting on the ear; and S is an original sound source signal;

the virtual surround sound production circuit further comprises a frequency compensation unit, wherein the frequency compensation unit is configured to perform the frequency compensation on the third signal and output the another third signal that has undergone the frequency compensation;

wherein the frequency compensation unit includes a seventh resistor, a fourth operational amplifier, an eighth resistor, a ninth resistor, a tenth resistor, an eleventh resistor, a twelfth resistor, a first capacitor and a second capacitor, wherein

a first terminal of the seventh resistor is configured to receive the third signal, and a second terminal of the seventh resistor is connected to a negative input terminal of the fourth operational amplifier, a first terminal of the eighth resistor, a first terminal of the ninth resistor and a first terminal of the tenth resistor;

a positive input terminal of the fourth operational amplifier is grounded, an output terminal of the fourth operational amplifier is connected to a second terminal of the eighth resistor, a first terminal of the eleventh resistor and a first terminal of the second capacitor, and the output terminal of the fourth operational amplifier is configured to output the another third signal that has undergone the frequency compensation;

a second terminal of the ninth resistor, a second terminal of the eleventh resistor and a first terminal of the first capacitor are connected, and a second terminal of the first capacitor is grounded; and

a second terminal of the tenth resistor, a second terminal of the second capacitor and a first terminal of the twelfth resistor are connected, and a second terminal of the twelfth resistor is grounded.