Abstract: High-performance polymer foams are a class of advanced functional materials with the synergy of "lightweight porous structure-high-performance matrix". With core advantages such as high temperature resistance, extreme environment tolerance, and multi-functional integration, they have become key basic materials supporting the development of high-end equipment fields including aerospace, new energy, and electronic information. This paper systematically reviews the general preparation principles and structural regulation mechanisms of high-performance polymer foams. It focuses on the regulatory principles of thermodynamic driving, kinetic responses (reaction-diffusion-rheology), and "temperature-chemistry-interface" multi-field coupling for void nucleation, growth and curing stabilization. The influence mechanisms of cell structure, cell wall characteristics and multi-scale reinforcements on macroscopic properties are elucidated, and the prevalent generic technical bottlenecks limiting the preparation and structural control of high-performance polymer foams are summarized. Finally, the development trends of high-performance polymer foams are condensed, and the development directions including green sustainability, multi-functional integration, extreme environment adaptation and low-cost large-scale production are prospected. This review aims to provide a systematic reference for the foaming mechanism research, structure design and engineering application of high-performance polymer foams, and promote the independent innovation and industrial upgrading of high-performance materials in China.