The invention discloses folding-resistant and high-transparency mirror surface polyurethane resin, and a preparation method and an application thereof. The folding-resistant and high-transparency mirror surface polyurethane resin is prepared from the following components by the weight percentage: 6-25% of polyester glycol, 2-5% of a chain extender, 10-15% of diisocyanate, 0.02-0.05% of an antioxidant, 0.05-0.25% of an end-capping reagent, and the balance a solvent, wherein the polyester glycol is selected from one or more of poly-1,4-butylene adipate glycol, poly(1,6-hexamethylene adipate) glycol, poly(neopentyl glycol adipate) glycol, polypentylene-butylene adipate glycol or polypentylene-hexamethylene adipate glycol. The folding-resistant and high-transparency mirror surface polyurethaneresin can be used for preparing vamp. The prepared mirror polyurethane resin has excellent constant and low temperature folding resistance and high transmittance of a glue film, and a leather samplehas good surface smoothness and is not easy to precipitate.