A virtual curved surface display panel and a display device are provided. By using the light splitting principle of the grating structure, the imaging heights of the grating structures are designed to be symmetrically distributed with respect to a vertical symmetry axis of a display surface of the flat display panel. In the grating structures on the same side of the symmetry axis, the imaging heights of the respective grating structures having the same distance from the vertical symmetry axis are the same, and the imaging heights of the respective grating structures having different distances from the vertical symmetry axis are different from each other. By setting the imaging heights of the grating structures, the image distances of the pixels in the flat display panel are different so that the images of the plurality of pixels constitute a curved surface.