Accurate and efficient radiative flux simulation and thermal analysis of liquid tubular receivers are essential for safe and stable operations of solar power tower systems. However, the complicated structure and photothermal processes on these receivers pose significant challenges for simulation. Although existing models have made great simplifications, the simulation results are still inefficient and inaccurate. To address these issues, a novel and universal 3D flux-thermal model is proposed. Firstly, a flux model is proposed via a tube-level Monte Carlo ray tracing method based on GPU parallel computing, enabling real-time and accurate radiative flux density distribution simulation for each absorber tube. Secondly, a high-resolution multi-tube thermal model is proposed, providing accurate 3D thermal analysis for each absorber tube. Through pre-factorization and highly parallelized designs, the proposed thermal model achieves a 600 times acceleration in efficiency, even with tens of millions of discrete elements. Finally, the novel flux-thermal model is validated against publicly published measured data from Solar Two, indicating a mean deviation of only 0.1% and a root mean square error of 0.006, demonstrating its high accuracy. Furthermore, the proposed flux-thermal model reveals complex and asymmetrical flux and temperature distributions on the absorber tube, in contrast to the symmetrical distributions obtained by the simplified models. Such inaccuracies in the simplified simulations may cause operational misjudgements and affect system safety potentially. Therefore, the proposed 3D tube-level flux-thermal model provides an accurate and efficient solution to radiative flux simulation and thermal analysis, enhancing the safe and stable operation of solar power tower systems.