The invention provides a water-stop anti-abrasion protective structure for a surface layer of an expansion joint of a release structure and a construction method, and relates to the technical field ofwater stop and anti-abrasion protection for a surface layer of an expansion joint of a building. The protective structure comprises an expansion joint formed between two adjacent pieces of concrete and a rectangular groove; a compression plate is embedded in the expansion joint; the middle part of the rectangular groove is positioned right above the compression plate; the top face of the rectangular groove and the top face of the concrete are located on a same plane, the rectangular groove is filled with high-elasticity mortar, the top faces of two adjacent pieces of concrete and the top faceof the high-elasticity mortar are coated with a layer of surfactant, the layer of surfactant is coated with a polyurea coating, and tire base fabric is arranged in the polyurea coating. According tothe invention, the high-elasticity mortar and the polyurea composite base fabric form a comprehensive anti-impact anti-seepage system; and the anti-seepage system is composed of the high-elasticity mortar packed in the expansion joint and a polyurea composite base fabric surface sealing layer, can resist high-speed water flow scouring of flood discharge buildings and forward/reverse water pressure, can adapt to deformation of the expansion joint, and greatly improves the reliability and safety of surface water stop of the expansion joint.