The invention relates to waterproof impact-resistant structure-reasonable artificial leather comprising a base cloth layer (1), a first foaming layer (2) and a surface compact layer (3). The base cloth layer (1) is fixedly bond to an inner surface of the surface compact layer (3) and is arranged on one side surface, which is opposite to the surface compact layer (3), of the first foaming layer (2). A second foaming layer (4) and an impact-resistant layer (5) are disposed between the base cloth layer (1) and the first foaming layer (2). A plastic film layer (6) is disposed on an outer surface of the surface compact layer (3). The base cloth layer is manufactured from a fabric which is formed by warp yarns and weft yarns in an interweaving manner. The warp yarns are polyvinyl chloride fibers and the weft yarns are mulberry silk fibers. The artificial leather is prolonged in service life, is enlarged in use scope, is reasonable in structure, is good in performances and can satisfy customers whom have special requirements.