Recently, Multimodal Large Language Models (MLLMs) have achieved exceptional performance across diverse tasks, continually surpassing previous expectations regarding their capabilities. Nevertheless, their proficiency in perceiving emotions from images remains debated, with studies yielding divergent results in zero-shot scenarios. We argue that this inconsistency stems partly from constraints in existing evaluation methods, including the oversight of plausible responses, limited emotional taxonomies, neglect of contextual factors, and labor-intensive annotations. To facilitate customized visual emotion evaluation for MLLMs, we propose an Emotion Statement Judgment task that overcomes these constraints. Complementing this task, we devise an automated pipeline that efficiently constructs emotion-centric statements with minimal human effort. Through systematically evaluating prevailing MLLMs, our study showcases their stronger performance in emotion interpretation and context-based emotion judgment, while revealing relative limitations in comprehending perception subjectivity. When compared to humans, even top-performing MLLMs like GPT4o demonstrate remarkable performance gaps, underscoring key areas for future improvement. By developing a fundamental evaluation framework and conducting a comprehensive MLLM assessment, we hope this work contributes to advancing emotional intelligence in MLLMs. Project page: https://github.com/wdqqdw/MVEI.