The invention provides a non-fullerene solar energy cell acceptor material based on multiple condensed rings, a preparation method and an application thereof. A chemical structural formula of the acceptor material is shown in a specification, wherein X is selected from one of the following groups: Y is selected from one of the following groups: A is an acceptor unit having a pi-conjugated structure, and is respectively selected from the following groups. According to the non-fullerene solar energy cell acceptor material, the effective conjugation length is increased, at the same time, recombination performance is reduced, charge mobility is increased, good visible light near infrared area luminous absorption is guaranteed, electron mobility of the material is obviously increased, and the photoelectric conversion efficiency of an organic solar energy cell is greatly increased.