The invention relates to a method for calculating visual performance of a neutral object under different light environments. The method comprises the steps that (a), light environments are set; (b), the object is placed so as to visually confirm a driver object; (c), the light environments are reset, and the step (b) is repeated; (d), the visually confirmed information data obtained by an experiment are processed, and the correlation between the visual confirmation time and the light environment parameter color temperature, a color rendering index and a brightness parameter is established; (e), visual performance analysis of a visually confirmed information data process result is performed. The invention further provides a system of the method for calculating the visual performance of the neutral object under different light environments, and the system comprises a simulation tunnel middle section subsystem, a test subsystem and a data processing subsystem. According to the method and the system, the visual performance analysis is performed according to the fact that the vision of a driver is affected by the lighting light environments arranged in a road at night and a tunnel middle section, and better guidance standards are provided for reasonable and efficient arrangement of the color temperature, the color rendering index and the average brightness.