The invention discloses a novel durable plastic-wooden composite sheet material, which comprises the following raw materials: VII PVC, wood powder, a polyvinyl chloride reworked material, active calcium, a calcium-zinc stabilizer, polyethylene wax, an internal lubricant, a foam adjusting agent, ACM, MBS, oxidized polyethylene wax, a polyvinyl chloride (PVC) foaming agent, poly-4-methyl-1-pentene, chlorinated polyvinyl chloride, glass fiber and ABS high glue powder. Compared with a traditional plastic-wooden composite sheet material, the novel durable plastic-wooden composite sheet material adds the ABS high glue powder, a MBS impact modifier, glass fiber and the like, thereby the product can reach the usage function, and has toughness, rigidity and elasticity, and the flexural modulus of the product can reach 2000MPA. The novel durable plastic-wooden composite sheet material can fully embody the advanced concepts of sustainable economic development such as circular economy, resource utilization, healthy and environment protection, conservation and substitution and the like, the problem of white pollution caused by waste plastic without treatment, recovery and utilization can be effectively solved, and the novel durable plastic-wooden composite sheet material enables comprehensive utilization of resources and a function of the environment protection.