In order to promote the application of bagasse cellulose in automobile interior decoration,it is modified by acetic anhydride and micro wave-ultrasonic method to prepare the acetylated bagasse nanocellulose(ACNF)with uniform particle size,good water resistance and good dispersibility.ACNF/PVA composite film is prepared through mixing ACNF with polyvinyl alcohol(PVA)by casting film forming method.The action type of ACNF/PVA composite structure is analyzed by means of quantum chemical calculation method.Experimental results show that the particle size of ACNF prepared is about 200 nm,the acetylation degree is 0.86,and water contact angle is 36.5° when the microwave power is 100 W,the time is 2 h,the ultrasonic power is 500 W,the ratio of cellulose(g)to acetic anhydride(mL)is 1∶2.Compared with PVA film,the tensile strength of the prepared composite film increases from 10.55 MPa to 33.91 MPa,and the water contact angle increases from 56.44° to 72.04°.In the composite structure,the main action types include electrostatic and dispersion action.