The invention relates to an impact-resistant composite packaging buffer material which comprises outer-layer surface paper, bottom-layer surface paper, sandwich paper I, sandwich paper II, a corrugated paper core and a honeycomb paper core, wherein the corrugated paper core is arranged between the sandwich paper I and the sandwich paper II, and the impact-resistant composite packaging buffer material is characterized in that the impact-resistant composite packaging buffer material is further provided with a wood-plastic foam material layer, the wood-plastic foam material layer is positioned between the outer-layer surface paper and the sandwich paper I, the honeycomb paper core is arranged between the bottom-layer surface layer and the sandwich paper II, and the wood-plastic foam material layer, the corrugated paper core and the honeycomb paper core have the same height. The impact-resistant composite packaging buffer material integrates the advantages of a corrugated paper plate, a honeycomb paper plate and plastic foam material, has the advantages of high strength, good impact resistance, good buffer performance, moisture protection, thermal insulation and the like, and can be used for transportation packaging of shockproof linings of industrial products, electronic products and furniture and the transportation packaging of the products in humid environment.