Based on the test results of rotary rheometer and differential scanning calorimeter, the relationship between the rheological temperature parameters and thermal decomposition temperature parameters of poly(vinyl) chloride (PVC) plastisol prepared from fillers, paste resins and plasticizers was studied and summarized, and a method model for evaluating the foaming quality of PVC plastisol foam materials was established. The results show that the three factors of the initial decomposition temperature T_f(5%), the decomposition peak temperature T_f, and the difference between the T_f(5%) and the temperature corresponding to the maximum complex viscosity (T_ηmax) (T_f(5% )－T_ηmax) have significant influence on the foaming quality of the material. When T_f and T_f (5% ) are in the optimal temperature range of PVC plastisol, the higher T_f and T_f (5%) is, the larger the (T_f(5%)－T_ηmax) is, the smaller the density of the foaming material is and the higher the foaming ratio is. Established the ternary linear regression equations between the three factors of T_f, T_f(5%) and (T_f(5%)－T_ηmax) and the density or foaming ratio of foaming materials, those have practical value at the level of 0.05 significance.