Polyurethane resin and polyurethane film

A polyurethane resin, characterized in that:

• the polyurethane resin is made from a raw material comprising polycarbonate diol, diol and isocyanate;
• the polycarbonate diol comprises repeating units as shown in formula (A) and formula (B) below, and the repeating units shown in formula (B) account for greater than 10 mol % to 30 mol % of the polycarbonate diol;
• in formula (A), R1 is a straight, branched, or cyclic C2-20 alkylene group;
• in formula (B), R2 is a straight or branched C2-10 alkylene group, m and n are integers from 0 to 10 respectively, and m+n≥1, A is a C3-20 alicyclic hydrocarbon or a structure shown in formula (C) below;
• in formula (C), R3 and R4 are each independently a hydrogen atom or a C1-6 alkyl group;
• S is 1;
• and B is selected from:
• wherein, R5 and R6 are each independently a hydrogen atom or a C1-12 hydrocarbon group.