The invention discloses a polycarbonate cup shell material with high impact resistance. The material is characterized by being prepared from the following raw materials in parts by weight: 500 to 520 parts of polycarbonate, 30 to 35 parts of styrene-butadiene rubber, 30 to 35 parts of polystyrene, 20 to 23 parts of polyvinyl alcohol, 2 to 3 parts of polyethylene glycol octylphenol ether, 12 to 14 parts of talc powder, 12 to 15 parts of oxidic polyethylene, 3 to 4 parts of octaphenyl polyoxyethyiene and 10 to 12 parts of an accessory. The material has high impact resistance, good processing flowability and good thermal resistance, is wide in application temperature range, stable in product quality, low in molding shrinkage and stable in size, and a process is simple.