Radiant cooling technology is a sustainable technology for improving built environment. The past research only studied the performance (e.g., radiant heat flux) based on Kirchhoff’s law while the accuracy and its reasons were seldom analyzed. In order to study the mechanism deeply, a new model of radiant heat transfer is derived theoretically which considers emissivity and absorptivity independently. This model is validated by the experimental data then applied in a reference case for further analysis. The analyzing methods of sensitivity and relative deviation are performed to investigate the reasons for the errors. The results of sensitivity analysis show that it is about 20% − 40% more sensitive for the emissivity to the heat flux than the absorptivity. Furthermore, the deviation of the heat flux can reach up to 20% when the absorptivity is in the range from 0.4 to 0.9. This deviation is close to the estimated error range of 21.8% in the past studies. Therefore, the discussion based on the theoretical analysis, shows that the errors in past studies are highly due to the oversimplified preconditions for applying Kirchhoff’s law and they ignored the impact of surface absorption. Additionally, the validation in the previous experiments was highly coincidence, since they neglected the key independent tests of the absorptivity and radiant heat flux. Comprehensively, the new model is valuable to provide a more reliable solution for analyzing the radiant heat transfer and for the future design of an independent test of radiant heat flux.