The invention relates to a silicious organic phosphonium salt antibacterial finishing agent. The chemical structure of the antibacterial finishing agent is shown as the accompanying drawing, wherein R1, R2 and R3 are long-chain alkyl groups, methyl groups, ethyl groups, propyl groups, phenyl groups, butyl groups, benzyl groups or aromatic ring substituent groups of C8 to C18, R4 is a methyl group, a ethyl group or a propyl group, and n is 1 to 10. A preparation method of the antibacterial finishing agent includes the following steps that: compound containing tertiary phosphine and halogenated alkyl organosilicon coupling agent are dehydrated in advance, and are then mixed in alcohol solvent according to the molar ratio of 1:0.9 to 1.2, reflux reaction is carried out under the protection of nitrogen, the reaction solvent and the residual reaction material are removed under vacuum, the pressure and the temperature are reduced, and organic solvent is added to dissolve a product. The antibacterial finishing agent can ensure that a fabric has a broad-spectrum antibacterial property, washing fastness and good environmental safety; moreover, the operation of the preparation method is simple, the materials can be conveniently obtained, the preparation method is environment-friendly and suitable for industrial production, and therefore the invention has good application prospect.