The invention discloses a preparation process of an alkali-polishing efficient PERC battery. The preparation process comprises the following steps: step S01, texturing; step S02, diffusing; step S03,SE process; step S04, thermal oxidation; step S05, removing PSG; step S06, alkali-polishing; step S07, annealing; step S08, back passivating; step S09, back film; step S10, front film; step S11, laserslotting; and step S12, printing and sintering: accomplishing the back printing and the back printing through silk-screen printing, and then performing sintering process; step S13, electric injection: electric injection: through a light attenuation furnace or an electric injection furnace; and step S14, testing and sorting: performing battery testing and sorting on the cell. The invention furtherdiscloses an alkali-polishing efficient PERC battery. By adding the high-temperature thermal oxidation process flow after the SE, a layer of silicon dioxide protection layer is grown at the front SEregion at high temperature, a pyramid textured surface of the SE region is effectively protected, and the process flow can guarantee that the stable and continuous production of the SE alkali-polishedPERC battery.