The present disclosure provides a transparent elastic composite film, which includes a first film layer; a thermoplastic polyurethane layer; and a second film layer; wherein the first film layer and the second film layer have a crosslinked network structure; the first film layer includes acrylic resin and aliphatic polyisocyanate, wherein the acrylic resin includes hydroxyl-containing acrylic resin, and a weight ratio of the acrylic resin to the aliphatic polyisocyanate is 1/1 to 1/1.2, and a weight ratio of the hydroxyl-containing acrylic resin to the acrylic resin is 0.1/1 to 0.18/1.