A live broadcasting recording equipment, a live broadcasting recording system and a live broadcasting recording method are provided. The live broadcasting recording equipment includes a camera, a processing device, and a terminal device. The camera captures images to provide photographic data. The processing device executes background removal processing on the photographic data to generate a person image. The terminal device communicates with the processing device and has a display. The processing device executes multi-layer processing to fuse the person image, a three-dimensional virtual reality background image, an augmented reality object image, and a presentation image, and generate a composite image. After an application gateway of the processing device recognizes a login operation of the terminal device, the processing device outputs the composite image to the terminal device, so that the display of the terminal device displays the composite image.