In order to characterize the infrared (IR) radiation absorption and/or emission performances of functional porous polymers which claim to have healthcare functions due to IR excitation and emission by processing technologies, a radiative transfer model was constructed based on the principle of IR radiation, the Beer-Lambert law, the Fresnel's formula and Planck's law. The theoretical analysis was conducted for the IR management optical properties of the porous sheet polymer materials, including IR reflection, transmission, absorption and emission behaviours during the dynamic process of IR radiation. A modeling method for characterization and revealing of IR management optical properties and optical and thermal transfer behaviours of the reflection and transmission was then investigated from the structural parameters and the temperature rise characteristics of the porous sheet polymer materials during the dynamic IR radiation process. The model was validated by comparing the predicted values from the radiative transfer model with the measured values from the test results of the validation experiments of eight typical porous sheet polymers in an experimental setup. The model was modified by consideration of the influences of two types of micro-voids defects represented by the porosity of micro structure and the thickness compression ratio. The micro-voids defects factors were added to the structural parameters, and therefore the model was improved and the maximum prediction errors of the transmission and reflection surfaces were mostly less than 10%. The radiative transfer model provides the theoretical fundamentals for the evaluation and guidance of IR management optical performances for new products design, development, fabrication and processing in industrial application of functional porous polymers.