Polymer foam and a method for preparing the same are disclosed. In the present disclosure, the method sequentially comprises the following steps: providing a polymer body; performing a pressure-induced flow (PIF) process on the polymer body at a first predetermined temperature and a first predetermined pressure for a pressure holding time, to obtain a polymer sheet; and performing a foaming process on the polymer sheet by using a foaming agent at a second predetermined temperature and a second predetermined pressure for a saturation time, to obtain polymer foam.