The invention provides a viscoelastic acid-resisting clean fracturing fluid. The acid-resisting clean fracturing fluid is suitable for a stratum of 60-100 DEG C, and the acid-resisting clean fracturing fluid is characterized by comprising, by mass, 0.2-0.4% of a hydrophobic associating polymer thickening agent, 2-3% of a viscoelastic surface active agent, 3-6% of inorganic salt, 0.02-0.2% of a gelbreaker and the balance water. The preparation method comprises the steps of (1), preparation of a base solution, wherein according to the ratio in the formula, the hydrophobic associating polymer thickening agent is prepared into powder and carried by water via negative pressure into a liquid preparation tank, stirring is conducted for about 20-40 minutes, so that the hydrophobic associating polymer thickening agent is swelled, the inorganic salt is added, stirring is conducted to make the inorganic salt completely dissolved, and standing is conducted for 2-3 hours for use; (2), preparationof a surface active agent crosslinking solution, wherein according to the ratio in the formula, the surface active agent and the water are added, and stirring is conducted until the active agent is dissolved completely; (3), preparation of the viscoelastic acid-resisting clean fracturing fluid, wherein the prepared base solution and the prepared surface active agent crosslinking solution are obtained, prepared in a weight ratio of (8-12):1 and significantly stirred to be uniform to obtain the viscoelastic acid-resisting clean fracturing fluid. After 1-3% of HCl is added into a fracturing fluidsystem, the viscosity is reduced by 5% or below.