The invention discloses a push-pull and air cushion dual-purpose transport vehicle which comprises a vehicle body, air floatation systems, wheel trains, handrails, four lifting rings, a butt flange, a steering traction mechanism and supporting mechanisms. The air floatation systems and the wheel trains are mounted at the bottom of the vehicle body, the supporting mechanisms for supporting the vehicle body are mounted at four corners of the bottom of the vehicle body, the push-pull handrails are mounted at four corners of the top of the vehicle body, the butt flange which is butted with a to-be-transported object is arranged at the center of the vehicle body, the four lifting rings are mounted on the side wall of the vehicle body, and the steering traction mechanism is mounted at the front end of the vehicle body. Each air floatation system comprises air cushion plates, air cushion rings, quick-connecting hoses and a control cabinet, the air floatation systems are of detachable structures and disposed at the four corners of the bottom of the vehicle body, each air cushion ring is disposed inside the corresponding air cushion plate, each air cushion plate is inserted into a groove of the bottom of the vehicle body, the quick-connecting hoses are connected into the corresponding air cushion rings via the side walls of the air cushion plates, and air holes are distributed in each air cushion ring. Push-pull and air cushion functions are realized, transportation cost is saved greatly, and security and stability are higher.