The invention relates to water-based scratch-resistant transparent finishing coat which is prepared through mixing a component A and a component B according to the weight ratio of (1:1)-(4:1); the component A is prepared from the following materials in parts by weight: 750-900 parts of water-based resin, 1-4 parts of a sterilizing agent, 5-15 parts of an antifoaming agent, 15-50 parts of a film forming aid, 10-40 parts of a scratch-resistant assistant, 5-35 parts of a matting agent, 10-35 parts of an anti-sagging assistant, 5-20 parts of a base material wetting agent, 5-20 parts of a flatting agent, 5-25 parts of an antifreezing agent, 5-15 parts of a dispersing agent, 0-60 parts of water and an appropriate amount of a pH modifier, and the appropriate amount means that the pH modifier adjusts the pH of the finishing coat to 7-8; the component B is a hardening cross-linking agent, and the component A and the component B are mixed according to the weight ratio of (1:1)-(4:1) during application. The water-based scratch-resistant transparent finishing coat is used for wood protection and has excellent yellowing resistance, chemical resistance, high hardness, abrasion resistance, and scratch resistance.