The invention belongs to the technology of oil field acid fracturing and water injection for recovery rate enhancement. A physical solute of reducing viscosity and resistance PSR has the general principles: the PSR is prepared through optimization of a profile control agent PCA, a polymer physical solute PPS and a rock physical solute RPS, and profile control, the polymer viscosity reduction rate and the displacement resistance-reducing rate are the maximum. The PSR has the characteristics of no oxidizing agent, safety, environmental friendliness, no toxicity, neutral property, no corrosion, no flammable or explosive materials, low molecules, no harm, no impurities, low friction resistance, and no deterioration; the corrosion inhibition rate and the retardance rate of organic acids and inorganic acids are greatly improved, and the acidification is fully effective; the dissolved polymer chain-breaking viscosity-reducing rate is high; fillings and cements in rock pore seams are dissolved, nano pore seams are opened and expanded, and the resistance reduction rate is high; the profile control is good, and the injection pressure is not increased but falls. The PSR is used for high permeability, ultra-low permeability oilfield profile control, polymer viscosity reduction, acid fracturing, water injection and oil driving, improves the polymer depolymerization viscosity reduction rate, improves the displacement resistance-reducing rate, improves the ultralow-permeability rock permeability rate, and increases reservoir, injection and yield.