Long-term vibration will affect the efficiency of pilots to perform tasks and endanger their health. Aiming at the problem that it is difficult to effectively balance the cushioning and vibration isolation performance of helicopter seats, a helicopter seat system scheme based on the integrated cushioning and vibration isolation function of a new type of double-disc rotary magnetorheological damper was proposed. Through the mechanical modeling of the designed damper, the multi-degree-of-freedom nonlinear dynamic model of the seat system was established, and based on this, the simulation analysis of the dual-condition control strategy of the seat system was carried out. Finally, the experimental prototype of the damper was processed, and the performance of the seat system was verified by experiments. The simulation and experimental results show that the new damper has the advantages of large adjustable range and high output torque density. The proposed seat system can meet the buffering requirements of the crash condition, and can effectively suppress the vibration transmission under the vibration isolation condition, which verifies the effectiveness of the seat system.