The present invention relates to the technical field of vehicle interior decoration plates, particularly to a commercial vehicle interior decoration plate environmentally-friendly ABS resin composition, which comprises: 60-90 wt% of ABS, 2-10 wt% of aqueous masterbatch, 3-15 wt% of a toughening agent 1, 3-20 wt% of a toughening agent 2, and 0.1-5 wt% of other auxiliary agents, wherein the ABS is apolymer formed through emulsion polymerization or bulk polymerization and having different impact strengths and fluidities. According to the present invention, with the technical scheme, on the basisof no influence on various physical and mechanical properties of the material, the produced product has advantages of less volatile organic compound and low product odor, can be used in environmentally-friendly vehicle interior decoration plate application places having high requirements on the transverse performance and the longitudinal performance of extruded plates and having high requirementson the odor and the total carbon volatilization, and further has good application market and sale prospect.