Acrylic resin was modified by embedding Cardura E10P to design and synthesize acrylic resin with T_g=37℃.The monomer ratio was optimized by FOX,and the solubility parameters of hydroxyacrylic acid,curing agent and mixed solvent were calculated by group contribution method,which provided theoretical support for the molecular design and application of acrylic polyurethane.The experimental results show that the acrylic polyurethane topcoat prepared by it has excellent low-temperature curing,chemical resistance,weather resistance and gloss retention,and presents a wide application prospect in the field of coatings.