The invention provides waterborne polyurethane paint and a method for preparing the same. The waterborne polyurethane paint comprises components A and components B according to a mass ratio of 5:1. The components A comprise polyurethane, waterborne acrylic resin, waterborne dispersing agents, waterborne defoaming agents, surfactants, deionized water, solubilizers, anti-flash rusting agents HZJ-601-4, pigment and fillers; the components B comprise waterborne polyurethane curing agents, deionized water and waterborne defoaming agents. The waterborne polyurethane paint and the method have the advantages that the waterborne polyurethane paint is excellent in performance for various base materials, and the performance in the aspects of the abrasion resistance, the acid resistance, the alkali resistance, the water resistance, the oil resistance, the heat resistance and the like of the waterborne polyurethane paint is far superior to the performance of like products; organic solvents are omitted, accordingly, environments can be protected, and the waterborne polyurethane paint is harmless to human bodies.