The invention discloses a wood-plastic decorative building material which comprises in parts by weight, 100-150 parts of acrylate emulsion, 15-18 parts of kaolin, 30-35 parts of wood flour, 5-7 parts of carbonyl iron powder, 0.8-1.2 parts of methyl guaiacol, 4-6 parts of nitrile rubber, 10-12 parts of expanded perlite, 2-3 parts of white clam shell powder, 2-5 parts of stannous chloride, 1-2 parts of silicon dioxide, 2-5 parts of talcum powder, 1-2 parts of zinc oxide, 2.5-5 parts of carbon fibers, 1-4 parts of titanium dioxide, 1-2 parts of antimonous oxide, 2-5 parts of zirconium dioxide, 2-5 parts of sodium hexameta phosphate, 2-5 parts of nano-silicon sol, 2-5 parts of molybdenum disulfide, 2-5 parts of diethanol amidogen diacetone propanamide and 2-5 parts of triethyl citrate. The wood-plastic decorative building material has the advantages that the material is excellent in appearance, good in decorative effect, product size stability and aging resistance and light in weight and has excellent application fields, energy is saved, environmental pollution is reduced, cracks on walls are reduced, and service life is prolonged.