The invention relates to a preparation method and application of a high-purity rhenium standard sample for GD-MS component analysis, and belongs to the field of rare metal analysis. The method comprises the following steps: quantitatively adding corresponding simple substances or compounds of 30 impurity elements of Ag, Al, As, Ba, Be, Bi, Ca, Cd, Co, Cr, Cu, Fe, Ga, K, Mg, Mn, Mo, Na, Ni, Pb, Pt, Sb, Se, Si, Sn, Te, Ti, Tl, W and Zn into an ammonium rhenate solution, mixing, reducing, grinding, homogenizing, tabletting, shaping and sintering to obtain the pure rhenium standard sample. And carrying out uniformity test and stability test on 30 elements in the sample, and carrying out accurate valuation. The high-purity rhenium standard sample obtained through the method is regular in shape, uniform in component, good in stability, accurate in fixed value and convenient to store, and can be used for correction of high-purity rhenium trace element measurement results and monitoring of instrument and equipment states.