The invention relates to a novel passive targeting nano emulsion with skin whitening effect and a preparation method thereof. The invention uses a novel passive targeting transdermal delivery dosing system TDDS-nano emulsion as a carrier of a function component for whitening or lighting the skin, uses different physical and chemical properties, action mechanism and actual effect of each skin whitening function component, especially the action advantages of certain novel skin whitening function components, and provides skin whitening effect nano emulsion systems with two joint applications in morning and evening matched with each other. The two joint applied nano emulsion systems not only have minimum spherical grains, extremely even distribution of nano-scale grains, remarkable passive targeting function, good transdermal absorption and strong penetrability, but also have extremely even, exquisite, smooth and glossy texture of the nano emulsion, is quite comfortable after coating on the face or the skin, has no stimulus and good stability; and the nano is light yellow, beautiful in appearance, bright and transparent, clear and crystalline, has light opalescence, and is adhesive but not sticky, thick but not heavy, oily but not greasy.