The invention discloses a high-strength and high-flame retardation polyurethane composite heat insulation plate. The high-strength and high-flame retardation polyurethane composite heat insulation plate comprises two backing layers and a polyurethane heat insulation layer positioned between the two backing layers, the polyurethane heat insulation layer is made of a high-performance polyurethane foam material, and raw materials of the high-performance polyurethane foam material comprise a component A and a component B according to a weight ratio of 2:1.2-2.3; raw materials of the component A comprise polyether polyol, pentamethyldiethylenetriamine, trimethylolpropane, pentaerythritol, polyethylene glycol, an organic bismuth catalyst, cyclohexane, water, an organosilicon foaming stabilizer, amino modified carbon nanotubes, expanded perlite, hollow glass micro-beads, silicon whiskers, nanometer aluminum hydroxide, trichloroethyl phosphate, piperazine pyrophosphate, a phosphamide fire retardant, epoxy resin and polyvinyl chloride; and raw materials of the component B comprise diphenylmethane diisocyanate and hexamethylene diisocyanate.