The invention discloses an alkali polishing preparation method of a PERC solar cell. The method comprises texturing, diffusion, front laser processing, etching, annealing, back passivation film processing, front passivation film processing, back laser processing, silk-screen printing and sintering. The method is characterized in that, before the texturing step, an alkali polishing step and a silicon dioxide film deposition step are further included, wherein in the alkali polishing step, a potassium hydroxide solution is adopted to polish the silicon wafer, in the back surface silicon dioxide film deposition step, a layer of silicon dioxide mask is plated on the back surface of the silicon wafer by adopting a PECVD technology, and in the texturing step, a potassium hydroxide additive is added for texturing. According to the method, the flatness of the back surface of the prepared battery piece is improved, the passivation effect of the back film is improved, the open-circuit voltage isimproved, and the conversion efficiency of the battery is further improved.