The invention relates to an energy storage energy-efficient foam gypsum cement composite material and a preparation method thereof. The formula thereof is composed of a composite cementing material, lightweight aggregate, a phase change energy storage material, polymer latex, foam and a foaming agent. The composite cementing material is mainly composed of semi-hydrated gypsum and cement. The preparation method thereof comprises the steps of: preparing a foaming agent solution to prepare stable foam; thoroughly mixing water, polymer emulsion and other liquid state components with the composite cementing material, the phase change energy storage material and other additives such as solid-state components; and sending the solid-liquid mixed slurry to a foam-mixing kettle filled with the lightweight aggregate, while introducing the foam, to prepare the foam gypsum cement composite slurry. The inorganic composite foam material of the present invention has an energy storage function absorbing heat during the day and radiating heat at night, so as to effectively maintain a comfortable indoor temperature, is fire-proof, heat preservative, humidity-adjustable, good in water-resistance, and high in strength, and can be used for manufacturing fireproof insulation layers or fireproof insulation zones for interior and exterior walls of buildings, heat insulation, fire proof and heat preservation wallboards, door panels and core materials, steel structure fireproof cladding materials and the like.