The invention provides a porous silicon composite negative electrode material including a porous silicon substrate, a first conductive material layer composited on the surface of the porous silicon substrate, and a nano silicon-based material composited on the surface of the first conductive material layer. Firstly, a conductive material is coated for a first time, then the surface of the conductive material layer continues to be composited with the nano silicon-based material, and the porous silicon composite negative electrode material is obtained; the relatively high first charge/discharge efficiency of the porous silicon material is used, the conductive material coating the surface of the porous silicon material can increase the electrical conductivity of the composite material, can inhibit the porous silicon material from expanding outward to prevent rupture, and improves the cycle stability; after the surface is composited with the nano silicon-based material, better cycle performance is achieved, and the cycle performance of the porous silicon material composite material can be improved; and in addition, the preparation method has the advantages of simple operation, safety, high universality and low costs of production and is suitable for industrialized production.