The invention relates to a prescription and preparation method of a degradable urea resin matrix composite material. The prescription of the degradable urea resin matrix composite material comprises urea, a formaldehyde solution, a curing agent, an emulsifying agent, a release agent, a pigment, a filling material and the like. The preparation method of the degradable urea resin matrix composite material comprises the steps of: pre-polymerizing the urea, the formaldehyde solution and auxiliary materials into urea resin; adding the urea resin, the curing agent, the release agent, the filling material and the like into a mixing and drying reaction kettle to be mixed uniformly; and preparing the degradable urea resin matrix composite material through vacuum mixing and polymerization.