The invention relates to the technical field of PVC (Polyvinyl Chloride) and discloses a polyurethane/acrylate core-shell emulsion, a modified resin powder material and preparation methods thereof. The modified resin powder material is prepared from the following raw materials in parts by weight: deionized water, a vinyl chloride monomer, the polyurethane/acrylate core-shell emulsion, a dispersant, a polymerization initiator and a terminator. The modified resin powder material disclosed by the invention is good in impact resistance, has no need of adding processing modifiers during processing, has a uniform plasticizing curve and a moderate plasticizing temperature and has very good ultraviolet aging resistance and thermal ageing resistance; the modified resin powder material disclosed by the invention can serve as an asphalt toughening reinforcing agent of special pipe materials, road manhole covers, express highways and ground well cofferdam parts of municipal highways, can replace a polyurethane toughened and modified polyethylene/polypropylene modifier and can separately serve as an anti-seismic modifier of mixed asphalt of express highway pavements, and the cost is reduced greatly.