The invention discloses a semi-interpenetrating polymer cement-based flexible facing brick, which comprises the following components, by weight part, 10-25 parts of a waterborne epoxy resin emulsion, 3-10 parts of a water-soluble epoxy resin curing agent, 1-5 parts of rubber elastomer, 1-5 parts of a fluorine-containing polyacrylate elastic emulsion, 15-25 parts of cement, 15-25 parts of stone flour, 30-50 parts of quartz sand, 5-15 parts of a fire retardant, 1-3 parts of inorganic pigment and 10-25 parts of water. A manufacturing method of the facing brick comprises: adding the components by weight part to a stirring vessel, performing full stirring to make a thick liquid, injecting the thick liquid to a die, and performing solidification and drying to obtain the facing brick. The manufacturing method is simple, and the obtained flexible facing brick is excellent in mildew resistance, water resistance, seepage resistance, wear resistance, thermal resistance and flexibility, is high in strength, and can be widely applied to building decoration materials.