The invention discloses a phosphate compound, and a preparation method and application thereof. The phosphate compound has a molecular structure represented by formula (I); and in the formula (I), R1is one of a phenyl group, a biphenyl group, a fluorophenyl group, a dimethoxy substituted phenyl group and a naphthyl group, R2 is one of a phenyl group, a biphenyl group, a fluorophenyl group, a dimethoxy substituted phenyl group and a naphthyl group, R3 is one of (3S,5S,8R,9S,10S,13R,14S,17R)-10,13-dimethyl-17-((R)-6-methylheptane-2-yl)hexahydro-1H-cyclopenta[a]phenanthrene-3-yl group, a dimethoxy substituted phenyl group, a 2,3-dihydroxypropyl group and a methyl group, and when R3 is the methyl group, R1 and R2 are not the phenyl group. The phosphate compound is prepared from a phosphine oxide compound and a hydroxyl-substituted organic matter in a certain ratio under mild conditions, is high in yield and can be applied to the field of drug synthesis.