The invention discloses a polyurethane cross-linked reduced graphene oxide composite conductive film and a preparation method and application thereof, the film is formed by cross-linking polyurethaneand reduced graphene oxide, and the mass fraction of polyurethane is less than or equal to 20%. The preparation method comprises the following steps: preparing a waterborne polyurethane aqueous phasesolution and a graphene oxide aqueous phase solution into a mixed solution, smearing the mixed solution on a substrate to prepare a polyurethane/graphene oxide composite film, performing heating to generate a polyurethane cross-linked graphene oxide composite film, and impregnating the polyurethane cross-linked graphene oxide composite film in a reducing agent to prepare the film. The composite conductive film provided by the invention has the advantages of the light weight, high conductivity, good corrosion resistance, ultrahigh tensile strength and toughness and the like, is a novel conductive film material, can be widely used for preparing flexible electronic devices, and has very high use value and very good application prospect. The preparation method is simple, feasible, low in cost,convenient, quick, simple, easy to operate and suitable for large-area use of special-shaped parts.