To study the microscopic production mechanism of corner residual oil after polymer flooding, microscopic visualization oil displacement technology and COMSOL finite element numerical simulation methods were used. The influence of the viscosity and interfacial tension of the oil displacement system after polymer flooding on the movement mechanism of the corner residual oil was studied. The results show that by increasing the viscosity of the polymer, a portion of the microscopic remaining oil in the corner of the oil-wet property can be moved whereas that in the corner of the water-wet property cannot be moved at all. To move the microscopic remaining oil in the corners with water-wet properties after polymer flooding, the viscosity of the displacement fluid or the displacement speed must be increased by 100–1000 times. Decreasing the interfacial tension of the oil displacement system changed the wettability of the corner residual oil, thus increasing the wetting angle. When the interfacial tension level reached 10−2 mN/m, the degree of movement of the remaining oil in the corner reached a maximum. If the interfacial tension is reduced, the degree of production of the residual oil in the corner does not change significantly. The microscopic production mechanism of the corner residual oil after polymer flooding expands the scope of the displacement streamlines in the corner.