The invention relates to a decorative plate, and discloses a porcelain plastic decorative plate. The porcelain plastic decorative plate comprises, from top to bottom, a PVC transparent abrasion-resistant layer, a PVC pattern printing layer and a substrate layer which are sequentially stacked. The substrate layer comprises the following components, by weight, 100 parts of PVC resin, 15-20 parts of a plasticizer, 2.0-5.0 parts of a stabilizing agent, 60-70 parts of bead powder, 15-30 parts of a fiber, 5-10 parts of an impact improver, 15-30 parts of stone powder, 0.5-1.5 parts of rosin or PE wax, and a proper amount of a coloring agent. The invention also discloses a processing method of the decorative plate. The method comprises the following technological steps: 1, processing the substrate layer; 2, printing a pattern; 3, carrying out hot-press molding; 4, carrying out surface treatment; 5, carrying out heat treatment; and 6, carrying out product inspection and packaging. The decorative plate has the advantages of stable dimensional stability, low water absorption rate, difficult deformation, difficult shedding and foaming of the decorative layer, rich and colorful pattern, and stereoscopic effect.