A method for preparing shortening/margarine base stock oil commonly used by lard oil base belongs to the technical field of edible oil processing and comprises the steps of using lard oil and parts of hydrogenated oil, extreme hydrogenated oil or high-melting-point palm oil extract as raw materials, adopting immobilized lipase (Lipozyme IM-20, Lipozyme IM-60 and Chirazyme L2) to perform catalysis and enzymic method transesterification, adopting solid fat content (SFC) and melting point change of a system before and after reaction at the temperatures of 20 DEG C and 25 DEG C to investigate influence of the temperatures, enzyme adding amount and time to the transesterification and obtain ideal technical parameters, wherein the reaction temperature is 50-80 DEG C, the Lipozyme IM-20 adding amount is 3%-11% or the Lipozyme IM-60 adding amount is 3%-11% or the Chirazyme L2 adding amount is 5%-11%, and the reaction time is 1-6 hours. The SFC curves, crystal habit, fatty acid, triacylglycerol composition and esterization changes of a mixed system after ester exchange are analyzed, and results show that after the ester exchange, the SFC curves of mixed oil products are smooth, crystallization is fine and smooth, fatty acid composition does not change obviously, triglyceride distribution is even, esterization is enhanced remarkably, the method has good processing characteristics, and prepared shortening/margarine is superior to commercially available shortening in bread baking application. The method for preparing the shortening/margarine base stock oil commonly used by the lard oil base widens the application range of the lard oil and can enable domestic excess lard oil resources to be utilized completely.