Disclosed herein are an optical resin composition whose orientation birefringence and photoelastic birefringence are both very low and which has high transparency and which provides a film having few surface defects, high heat stability, high solvent resistance, and excellent surface appearance, and a film comprising the optical resin composition.The optical resin composition comprises: a resin (A) having a maleimide unit represented by the formula (5) and a (meth)acrylic ester unit; and a glutarimide acrylic resin (B). The resin composition may further comprise multi-layered particles.