The present invention relates to the technical field of polyurethane resin preparation, and provides a preparation method of a high-weathering-resistance and high-wear-resistance polyurethane surface layer resin for vehicle interior decoration leathers. The preparation method comprises the following treatment steps: adding a solvent, polycarbonate diol, organosilicon polyol, a heat resistance oxidizer and a chain extender into a reaction kettle, heating to a temperature of 48-52 DEG C, stirring, adding non-yellowing isocyanate after the polycarbonate diol is dissolved, uniformly stirring, slowly heating to a temperature of 90-130 DEG C, carrying out a reaction for 110-120 min, adding a catalyst, carrying out a reaction for 120-125 min to prepare a prepolymer, detecting the NCO value of the reaction system, adding a solvent to dissolve the prepolymer when the NCO value is less than the theoretical value, cooling to a temperature of less than or equal to 50 DEG C, carrying out chain extending tackifying on the diluted amine chain extender by using the dropwise adding way, adding isopropanol to carry out end capping when achieving the process viscosity, heating, carrying out stirring mixing, cooling to a temperature of less than or equal to 50 DEG C, and discharging the material.