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The application belongs to the technical field of thermosetting resin preparation, and particularly relates to a thermosetting resin capable of being heated and degraded for recycling, a preparation method and application thereof. The structural formula of the thermosetting resin is shown in formula I, II, III and IV. The thermosetting resin capable of being heated and degraded for recycling is prepared by using ester-based alkyne and di-oxime compounds. The thermosetting resin is selectively and quantitatively broken under relatively mild heat treatment conditions by using the thermal reversible characteristics of enoxyl bond, and high-purity original monomers are efficiently depolymerized and recycled. The monomer recovery rate can reach more than 88%, high-value closed-loop recycling is realized, and the resource utilization rate is greatly improved. In the preparation process, no inert gas protection is needed, and no harsh catalyst is needed, which greatly reduces the energy consumption and equipment requirements, and the recycling process is more energy-saving, safe and low in cost. Meanwhile, the alkyne-oxime click reaction has the characteristics of high efficiency, high atom utilization rate, no by-product and mild reaction conditions, which is beneficial to material preparation and recycling.