The invention relates to a method for preparing biodegradable polyurethane foam by liquefied modification of bark powder and lignin. The method comprises the following steps: 1. adding phenol into alkaline solution, heating, then adding larch bark powder and the lignin, stirring evenly, carrying out reaction adequately, and cooling for use; 2. heating liquefied product, adding formaldehyde and catalyst to obtain methylolated lignin, phenolic hydroxyl lignin and methylolated tannin; 3. mixing above modified product, polyether, a foam homogenizing agent and catalyst according to a certain proportion, and mixing with isocyanate for foaming. The rigid foam material foamed by mixing, provided by the invention, has an apparent density of 0.03-0.05g/cm<3>, compressive strength greater than 0.15MP, thermal conductivity of 0.023W/(M.K), and water absorption of 3%. The method provided by the invention can improve the utilization of lignin, save resources, does not cause environmental pollution, and is high in production efficiency. The foam is good in lame retardant property.