The invention discloses phospholipid-polyaniline nanoparticles for photoacoustic imaging and / or photothermal therapy and a preparation method. The preparation method comprises the steps that 1, eigenstate polyaniline is prepared; 2, phospholipid-coated polyaniline nanoparticles are synthesized, wherein eigenstate polyaniline and sodium dodecyl benzene sulfonate are dissolved into chloroform, stirring is performed to obtain a green conductive polyaniline solution, the conductive polyaniline solution, chloroform, DPPC, DSPE-PEG2000 and FA-DSPE-PEG2000 are added into a container, ultrasonic dispersion is performed, chloroform is removed through evaporation, water is added, ultrasonic dispersion and centrifugation are performed, supernate is a clear and bright green solution, and then freeze drying is performed. The preparation method has the advantages of being simple, high in reaction controllability, low in energy dissipation and capable of easily achieving scalization and easily obtaining the raw materials; the prepared nanoparticles show the good water solubility and biocompatibility, the high near-infrared absorption performance and the good light and thermal stability and can be simultaneously used for photothermal therapy, photoacoustic imaging and infrared thermal imaging.