The invention discloses a cement-based decorative sheet with a durable mirror surface effect. The cement-based decorative sheet is prepared by the following steps: weighing ordinary Portland cement, coal ash microspheres, silica fume, quartz sand, a water reducer, polyvinyl alcohol fibers and water, wherein the water reducer is early strength polycarboxylate-type high performance water reducer ora polycarboxylate high performance water reducer compounded with an early strength agent; uniformly mixing, so as to obtain a mixture; pouring the mixture into a mold, vibrating by virtue of a vibrator so as to discharge bubbles, standing, heating, carrying out constant-temperature steam maintenance, cooling, removing the mold, heating, standing in a constant-temperature dry heat state, cooling, coating with octyl triethoxysilane, and standing. The cement-based decorative sheet can preserve the mirror surface effect for a long time. The cement-based decorative sheet can meet artificial stone curtain walls and floors. After several dry heat-damp heat circulations, the cement-based decorative sheet can still preserve relatively high mirror surface glossiness and can be stored for a long timein an outdoor or damp-heat environment. The cement-based decorative sheet is light and high in strength, the raw materials are saved, the production efficiency is improved, the mounting and constructing difficulties are reduced, and the mounting and constructing costs are lowered.