The invention relates to a liquid crystal aligning agent, a liquid crystal display device and a method for forming the same. The invention provides a liquid crystal aligning agent which can provide liquid crystal aligning films having excellent vertical alignment and meanwhile high ultraviolet ray preventing performances. The liquid crystal aligning agent is characterized by comprising polysiloxane. The polysiloxane comprises groups having polymer type carbon-to-carbon double bonds. The groups having polymer type carbon-to-carbon double bonds is represented by the groups in the formula (A). In formula (A), R is a hydrogen atom or a methyl, XI and XII are respectively 1, 4-phenylene, methylene, 1, 2-ethylidene, 1, 2-propylidene or 1, 3-propylidene. a, b, c and d are respectively 0 or 1. When c is 0 and d is 1, XII is 1, 4-phenylene. When b is 0, then d is 0.