The invention discloses a PVC (polyvinyl chloride) composite wood facing, which sequentially comprises a modified PVC layer (1), a bonding layer (2), a dual-layer vertical hot-pressed veneer layer (3) and a finish layer (4) from the back surface to the front surface. The modified PVC layer (1), the bonding layer (2), the dual-layer vertical hot-pressed veneer layer (3) and the finish layer (4) are combined together to form the integral composite wood facing. The PVC composite wood facing has the advantages that the problem that a wood base layer is apt to be deformed is effectively solved, the plasticity of modified PVC is very high, the corner integration, the special shape and the like can be realized, the problems which trouble us all the time that external corners of the wood facing are cracked and the special shape is complex to fabricate are solved, great operation spaces are provided for design and construction, the shapes of indoor wood facings are richer, the quality is improved, the cost is controlled, and the situation that wood resources are rare at present can be further relieved.