Abstract: The description includes a toilet-flushable type biodegradable collection bag, more specifically, a toilet-flushable type biodegradable collection bag which has certain water-resistance but can soften or disintegrate rapidly when flushed with a fast and large water flow. The toilet-flushable type biodegradable collection bag according to the examples herein may be manufactured from the film prepared from the raw materials comprising a polyvinyl alcohol resin, a filling agent, a natural polymer material, a plasticizer, and the like. The toilet-flushable type biodegradable collection bag according to the examples combines the water-resistance and the toilet-flushable property of the film, and has an advantage of water-resistance to a degree while satisfying the toilet-flushable property and biodegradability. The collection bag can be used to collect waste with certain water content, such as excrement and vomit of people or pet waste without dissolution or break.