Polyurethane artificial leather can be divided into dry polyurethane artificial leather and wet polyurethane artificial leather. The so-called dry-process polyurethane artificial leather refers to the multi-layer structure formed by volatilizing the solvent from the solvent-based polyurethane resin solution, and adding the multi-layer film and the backing cloth. The wet polyurethane artificial leather is a multi-layer structure with good permeability and moisture permeability and continuous porous layer, which is obtained by using solvent-based polyurethane resin and water film forming method.