Provided are a method for producing a finish polishing pad and the polishing pad which allow formation of a stable film and enables polishing with fewer polishing scratches. The method includes the steps of: dissolving a composition for forming polyurethane resin film containing a polyurethane resin and an additive(s) in a solvent capable of dissolving the resin; removing an insoluble component(s) to make the content of the insoluble component(s) in the solution less than 1% by mass relative to the total mass of the composition; adding a poor solvent to the solution from which the insoluble component(s) has(have) been removed, followed by mixing, the amount of the poor solvent added being calculated according to a defined Formula 1; and forming a film from the mixture solution on the film formation substrate by a wet coagulation method, to thereby form the polyurethane resin film.