The invention discloses a microbial decomposition agent for animal wastes and straws and a preparation method thereof. The microbial decomposition agent comprises the following strains in parts by weight: bacillus, saccharomycetes, Aspergillus niger, Aspergillus oryzae, trichoderma sp, lactic acid bacteria, photosynthetic bacteria and actinomycetes. The decomposition agent has diversified functions, can be simultaneously used for composting straws and/or animal wastes, contains multiple functional bacteria and is high in microbe activity, the selected strains achieve a synergistic effect, do not generate antagonism, and the decomposition agent has the advantages of fast temperature rise and high temperature of fermented materials, complete decomposition, short decomposition time and the like. The preparation method of the microbial decomposition agent disclosed by the invention has the advantages of simplicity, feasibility, simple operation and low production cost.