The invention discloses a nitrogen-phosphorus high-efficiency expansion type wood flame retardant. The urea phosphate crystallization mother liquor is taken as a raw material, and Fe, Mg, Ca, Al metal ion activators and boric acid are added to stir evenly, and then put into a vacuum distillation device , heated in a water bath at 80°C-90°C, after vacuum distillation for 1.5-2h, the water content of the mother liquor is less than 8%; put the crystallized mother liquor after dehydration into a polymerization reactor equipped with an electric stirrer, turn on the electric stirrer and Heating switch, heat at a rate of 4-6°C/min, and adjust the speed of the electric mixer at a lower speed of 150rpm. Through the gas cylinder, feed two kinds of gases into the reaction kettle with the partial pressure of ammonia at 0.4-0.7MPa and the partial pressure of carbon dioxide at 0.3-0.6MPa, and keep the total pressure in the reaction kettle at 1.2-1.4MPa. When the reaction temperature reaches 160-220℃ , keep the reaction temperature for 1.5-2.5h, and after the reaction ends, the product is lowered to normal temperature, and then pulverized to obtain the flame retardant powder. It has the characteristics of simple process and easy industrialization, low cost, less investment, short treatment cycle, reasonable ratio of nitrogen and phosphorus, good synergistic flame retardant effect, clean and pollution-free.