Wide-bandgap diamond exhibits excellent physical and chemical properties, making it an ideal substrate material for developing high-temperature and high-power semiconductor devices and broadening its application prospects in the field of microelectronics and optoelectronic devices. However, because of the Fermi pinning effect, it is difficult to achieve n-type diamond with excellent transport properties. Cubic boron nitride (cBN) has similar structural properties and a smaller lattice mismatch with diamond. Thus, making the two-dimensional electron gas of the diamond/cBN heterojunction provides a new idea to solve the problem of diamond n-incorporation difficulty and small bandgap regulation range. The diamond/cBN heterojunction is applied to study the law of influence factors on the heterojunction band structure, band alignment, and polarization strength. Further, a regulation mechanism for two-dimensional electron gas density is established at heterojunction interfaces, which can help solve the core difficulties of diamond n-type doping, small bandgap regulation range, and high impedance, providing a theoretical basis for realizing diamond power devices with high power density and low power consumption.