The invention discloses a device and a method for improving THz-ATR imaging resolution and performance. According to the method, continuous terahertz waves emitted by a terahertz radiation source are converted into sine waves through a chopper, the sine waves enter a terahertz wave spectroscope and are divided into two beams, one beam is reflected light, and the other beam is transmitted light which serves as signal light for detecting sample information; the signal light sequentially passes through a first terahertz wave reflector, a first off-axis parabolic mirror, a solid immersion ATR lens, and a sample holder, the signal light generates total reflection at the sample holder-sample interface, then emits from the solid immersion ATR lens, the emitted light passes through a second off-axis parabolic mirror and a second terahertz wave reflector, and then is received by a second terahertz detector. A computer controls the sample holder to move, collects signals received by the terahertz detector and analyzes and processes data. According to the invention, the resolution of attenuated total reflection type imaging is obviously improved, the problem of small effective imaging area caused by focus offset in a traditional attenuated total reflection type system can be solved, and high-sensitivity and high-resolution terahertz imaging of a large-size sample can be obtained.