The invention provides an environment-friendly and waterproof high-intensity bathroom panel and a preparing method thereof. The panel is of a sandwich structure, and comprises a surface layer, a base layer and a reinforcing layer, and the base layer is arranged between the surface layer and the reinforcing layer; the surface layer comprises PVC film and a wear-resisting highlight layer formed by curing UV gloss oil through ultraviolet irradiation light, and the wear-resisting highlight layer covers one side of the PVC film; the base layer is a PVC stone plastic plate, and the PVC stone plastic plate and the side, uncovered by the wear-resisting highlight layer, of the PVC film are integrally formed after being subjected to hot melting and hot compressing; the reinforcing layer comprises a latticed keel which is composed of a fiber reinforced plastic layer and a metal rod piece, the latticed keel is wrapped by the fiber reinforced plastic layer, and the fiber reinforced plastic layer is formed by conducting curing after mixing unsaturated polyester resin and the fiber reinforced material. The plate makes fundamental breakthroughs in the effects of environment protection, water prevention, fire resistance, wear resistance, ageing resistance, dirt resistance, acid-base corrosion resistance, antibiosis, easy clean, thermal insulation and heat preservation, mirror surface color and the like, and the panel is stable in structure and high in intensity.