The invention discloses a polyurethane multilayer composite sheet for an automotive headliner, which has a non-woven fabric layer, a first reinforcing glue film layer, a first reinforcing fiber layer, a first adhesive film layer, polyurethane foam board, a second adhesive film layer, a second reinforcing fiber layer, a reinforcing glue layer and a surface finish layer from bottom to top. The production method of the polyurethane multilayer composite sheet has the characteristics that: the use of the reinforcing glue films as a substitute of hot-melt adhesive powder simplifies production process, improves production efficiency and product quality, radically solves dust pollution in a production process, and improves the working environment of workers. The polyurethane multilayer composite sheets produced by the method can be used for fiber glass-free automotive roofs, biodegradable automotive roofs, light automotive roofs, and other high-quality automotive headliners; the introduction of reinforcing fiber mats in different forms enables the method to produce breathable automobile roofs, high acoustic absorption automotive roofs, high strength automotive roofs and other functional automotive headliners; and the sheet and the method fill a gap of the automotive headliner industry in China.