The invention relates to an IR baking type light guiding and brightening optical emulsion and a preparation method thereof. The emulsion comprises the following components in parts by weight: 140-260 parts of acrylic resin, 400-760 parts of a solvent A, 10-30 parts of isophorone, 10-30 parts of an auxiliary agent and 10-25 parts of polyvinylidene fluoride. The preparation method comprises the following steps: firstly adding acrylic resin into a mixing container, and then adding a solvent A into the acrylic resin to disperse the acrylic resin into a liquid state; then adding an auxiliary agent, and uniformly stirring; adding the isophorone, and uniformly stirring; and finally, adding polyvinylidene fluoride for dispersion treatment, performing uniform stirring, and preparing the light-guiding and brightening optical emulsion. According to the invention, the hardness problem existing in the using process of existing light guide plate ink can be solved, and the IR baking type light guiding and brightening optical emulsion is suitable for being used in cooperation with other light guide plate ink, can improve the hardness of the light guide plate ink, has an anti-scratching effect, is beneficial to improving the display effect of a liquid crystal screen and prolonging the service life, is safe and non-toxic, and effectively avoids pollution to the environment.