The invention relates to a polyurethane reinforcing and filling materials for coal mines. A component A is a polymethylene polyphenyl isocyanate, a component B is obtained via the follow steps: mixing and stirring the following ingredients: 33 to 70 wt% of polyether polyol, 0 to 40 wt% of polyester polyol, 0.1 to 1.5 wt% of composite catalyst, 6 to 30 wt% of composite flame retardant, 0 to 15 wt%of foaming agent, 0.5 to 2.5 wt% of stabilizer, 0.5 to 10 wt% of foam stabilizing agent, 0.1 to 5 wt% of antistatic agent , 5 to 25 wt% of plasticizer at 30 DEG C to 50 DEG C for 0.5 to 2 hrs; and when in use, the component A and the component B are together pressed into a coal (rock) layer according to the mass ratio of 1 to 2 : 1, penetrate into tiny cracks and expand, meanwhile react and generate CO2 gas and further expand, thereby effectively reinforcing and sealing processing areas. The compressive strength of polyurethane reinforcing and filling materials for coal mines is more than 55 MPa, the bond strength is more than or equal to 4 MPa, the foaming factor is less than or equal to two times. The invention can meet the need of coal mine safe production, and can be used for hydropower, construction, mining, transportation and other industries.