The invention relates to the technical field of polyvinyl chloride composite materials, in particular to a high-abrasion-resistant and environment-friendly polyvinyl chloride (PVC) modified materials and a preparation method of the high-abrasion-resistant and environment-friendly PVC modified materials. The modified materials comprise following raw materials, by weight, 80-120 parts of PVC resin, 5-15 parts of stuffing bulking agents, 31-70 parts of plasticizer, 1-10 parts of abrasion resistant modifying agents, 1-10 parts of fire retardant, 1-10 parts of stabilizer, 10-20 parts of impact modifier and 0.2-2 parts of lubricating agents. The raw materials are weighed according to the weight and are blended, after the raw materials are stirred, the stirred raw materials are extruded to be granulated into particles through a double-screw extruder to produce the modified materials. The prepared modified materials are good in abrasion resistant property, environment-friendly, high in strength, good in flame retardant efficiency, strong in compression property and toughness, good in processing property, and good in comprehensive property. The preparation method of the high-abrasion-resistant and environment-friendly PVC modified materials is simple in craft, convenient to operate and control, stable in quality and high in production efficiency and can be produced in a large scale industrialization mode.