The invention relates to an FRP rebar enhanced insulation decorative board. The FRP rebar enhanced insulation decorative board comprises a GRC decorative layer, an insulating layer, a groove type embedded part, FRP carrying rebars, a construction enhancement rib and a GRC structural layer. The GRC decorative layer and the GRC structural layer are connected in the manner that the construction enhancement rib penetrates the insulating layer. The insulation layer is laid between the GRC decorative layer and the GRC structural layer in a partitioning manner and is completely wrapped by concrete mortar. The FRP carrying rebars are evenly distributed on the GRC decorative layer, the GRC structural layer and the construction enhancement rib. The groove type embedded part is embedded on the GRC structural layer and is connected with a body structure through a mounting connecting piece during mounting. The invention provides a maintenance structure implementation method with the GRC decorative board and the FRP rebars combined. The long-standing problems that various maintenance structure construction procedures exist, the material waste quantity is large, the heat insulation performance is low, and the occupied area is large are solved; the procedures are simple, and operation is facilitated; and the difficulty of the design and construction field is solved.