The invention discloses a wood-plastic composite floor board and a preparation method thereof, which belongs to the field of construction materials. The preparation method comprises the following steps: mixing diatomite and a coupling agent, ball milling to obtain ball abrasive, open mixing the ball abrasive, blended rubber, polyurethane resin, ethylene vinyl acetate, polymethyl methacrylate, sulfur, accelerant, an antiaging agent and plasticizer, standing, parking, obtaining an intermediate layer, uniformly mixing PVC resin, modified polypropylene, modified carbonized rice hulls, zinc stearate, antioxidant, silane coupling agent KH-560 and plasticizer, calendaring into sheets, obtaining a matrix layer, finally adopting the matrix layer as a bottom layer, laying an intermediate layer on the matrix layer, laying a surface layer on the intermediate layer, molding by hot pressing, and cutting, thus obtaining the wood-plastic composite floor board. The wood-plastic composite floor board has the beneficial effects: the wood-plastic composite floor board has relatively high bending strength and elastic modulus, relatively good bending performance and is uneasy to have cracks in the application process.