A cosmetic composition for improving the skin elasticity and wrinkle is provided by improve dermis-epidermis layer by efficiently absorbing an efficient component and enhance skin elasticity. A cosmetic composition for enhancing the skin elasticity comprises 0.01-10.0% by weight of soluble film former, 1.0-40.0% by weight of polyhydric alcohol, 1.0-20.0% by weight of polar oil, and efficient component of elasticity improvement. The soluble film former is hydroxyethylacrylate/sodiumacryloyldimethyltaurate copolymer, polyvinylpyrrolidone, vinylpyrrolidone vinylacetate copolymer, polyquaternium hydroxyethylcellulose, hydroxypropylmethylcellulose, hydroxypropylcellulose or hydroxypropyl guar. The polyhydric alcohol is glycerin, propylene glycol, dipropylene glycol, 1,3-butylene glycol, polyethylene glycol or sorbitol. The polar oil is ester oil. The efficient component of elasticity improvement is retinol, adenosine or peptide. The cosmetic composition is used in a form of emulsion of oil in water(O/W) or water in oil(W/O), lotion, cream, emulsion, patch, stick or spray.본 발명은 피부에 도포하여 피부의 탄력을 증진시키고, 주름 개선에 효과적인 화장료 조성물에 관한 것으로, 보다 상세하게는 수용성 필름포머, 다가알코올, 극성오일 및 탄력개선 효능성분을 함유함으로써 사용후 피부에 즉각적인 탄력감을 제공하고, 효능물질이 피부에 효과적으로 흡수되게 하여 지속적 사용으로 진피-표피층을 개선시키며, 궁극적으로 피부탄력을 향상시키는 화장료 조성물에 관한 것이다.