The invention discloses a mild and efficient whitening composition which is prepared from the following raw materials in parts by weight: 50-80 parts of a water-soluble component, 5-10 parts of a whitening agent, 7.5-25 parts of an oil-soluble component and 10-30 parts of water. Through synergistic compounding of phospholipid, hydrogenated phosphatidylcholine and 4-butylresorcinol, the problems that 4-butylresorcinol is difficult to dissolve and easy to oxidize and discolor are solved, effective components are more easily absorbed by skin, the whitening and spot-fading effects are improved, and through adoption of cholest-5-ene-3 beta-alcohol, the whitening and spot-fading effects are improved. Through combination and compounding of 4-butylresorcinol, alpha-tocopherol and sunflower seed oil, irritation of 4-butylresorcinol to skin is reduced, the tenderness of a final product is greatly improved, meanwhile, through compounding of phospholipid, hydrogenated phosphatidylcholine and cholest-5-ene-3 beta-alcohol, the lipidosome has good stability, does not contain a surfactant, and is free of toxic and side effects. The use skin feeling of the product is greatly improved, and the skin is fine and smooth and not tight.