【目的/意义】光电信息技术发展对光学涂层的光透过率、折射率等核心光学性能提出更高要求，聚氨酯光学涂层兼具光学性能可设计性与优异的耐磨、耐候性，是高端光学涂层的关键材料体系。【分析/评论/进展】系统梳理了高性能光学材料用聚氨酯涂层的研究进展，重点论述了高透过率、折射率可调、光学偏振、光谱选择性吸收、荧光发光 5类功能型聚氨酯光学涂层的性能调控原理、优化策略及构效关系。【结论/展望】聚氨酯光学涂层以分子结构设计为基础，以有机或无机材料共混策略为辅助，将逐步向多功能集成、绿色化应用方向推进。

［Objective/Significance］ The development of optoelectronic information technologyimposes higher requirements on the core optical properties of optical coatings，such as light transmittance and refractive index. Polyurethane optical coatings，which combine designable optical properties with excellent abrasion resistance and weatherability，are a critical material system for high-end optical coatings.［Analysis/Discussion/Progress］The research progress of polyurethane coatingsfor high-performance optical materials was systematically reviewed in this article，focusing on five functional types：high-transmittance coatings，refractive-index-tunable coatings，optical polarization coatings，spectrally selective absorption coatings and fluorescent coatings. The principles of performance regulation，optimization strategies and structure-property relationships for each type were discussed.［Conclusion/Prospect］Polyurethane optical coatings，based on molecular structure design and assisted by organic/inorganic materials blending strategies，will gradually evolve toward multifunctional integration and eco-friendly application.