The invention provides a thermal resistance-type thin film thermopile-type transient heat flow meter and a manufacturing method. The heat flow meter comprises a ceramic substrate, and a positive thermocouple, a negative thermocouple, a thermocouple connection layer, an outer thermal resistance layer and an inner thermal resistance layer arranged on the ceramic substrate, wherein the positive thermocouple and the negative thermocouple are in butt joint via the thermocouple connection layer; the outer thermal resistance layer and the inner thermal resistance layer cover the positive thermocouple and the negative thermocouple; when an external environment applies heat flow in a vertical direction to the heat flow meter, the outer thermal resistance layer and the inner thermal resistance layer have different thicknesses, the positive thermocouple and the negative thermocouple are connected to form hot and cold junctions, a temperature difference exists between adjacent two hot and cold junctions, corresponding electric potential output exists according to Seebeck effects, and the output electric potential is related to the heat flow density. Transient measurement on the heat flow density can be realized, and the thermal resistance-type thin film thermopile-type transient heat flow meter has the advantages of simple structure, small size, few influences on a measured field, quick response speed, large measurement temperature range and high measurement precision.