The invention discloses a master batch composition, a compound board and a preparation method of the compound board, and a refrigeration plant. The master batch composition comprises 20-40 parts by weight of a matrix resin which is selected from HIPS (High Impact Polystyrene), 30-50 parts by weight of a flexibilizer which is selected from at least one of SBS (Styrene-Butadiene-Styrene), butadiene styrene rubber, naphthenic oil, PE-g-PS (Polythene-g-Polystyrene), POE-g-PS (Polyolefin-g-Polystyrene), EPDM-g-PS (Ethylene-Propylene-Diene Monomer-g-Polystyrene), 3-20 parts by weight of pigment, 0-10 parts by weight of a brightener, 0-3 parts by weight of an anti-light and oxygen ageing agent and 5-20 parts by weight of an antistatic agent. Thus, the master batch composition can effectively prepare a liner and can further increase the strength of the surface of the liner, increase the anti-cracking ability and particularly the resistance to chemical corrosions such as oils, cleaning agents and the like, increase the weather resistance and the surface gloss and increase the antistatic and dirt-proof functions, so that the liner is easier to clean.