The invention discloses indoor reconstituted bamboo lumber and a manufacturing method thereof. The indoor reconstituted bamboo lumber comprises a bamboo lumber body, the bamboo lumber body is composedof a wear-resistant layer, a waterproof layer, an anti-corrosion layer, a fire-retardant layer and a base material, the surface of the base material is sequentially coated with the wear-resistant layer, the waterproof layer, the anti-corrosion layer and the fire-retardant layer from outside to inside, the wear-resistant layer is a composition of abrasive aggregates, superfine powder and inorganicpolymer dispersion liquid, the waterproof layer is an amino polyvinyl alcohol emulsified asphalt waterproof coating, the anti-corrosion layer is a phenolic epoxy coating, and the fire-retardant layeris a non-intumescent fire-retardant coating taking mineral fibers as aggregates. The manufacturing method comprises the following steps of preparing the base material; applying glue and assembling ablank; carrying out hot pressing; carrying out trimming and sanding; applying the fire-retardant layer; applying the anti-corrosion layer; applying the waterproof layer; and applying the wear-resistant layer. According to the method, the wear resistance, the waterproofness, the corrosion resistance and the flame retardancy of the reconstituted bamboo lumber are greatly improved, through rolling compaction processing and manufacturing and complete defibering, the basic characteristics of the bamboo lumber are maintained, in addition, the strength is relatively high, a process is simple, the water content is low, mildewing is not easy, and the product performance is stable.