The invention discloses an efficient photothermal conversion polycrystalline silicon plate and a preparation method thereof. A first coating, a second coating and a third coating are sequentially arranged on the surface of a crucible from inside to outside, then an isolated layer of certain thickness is laid at the bottom of the crucible, and polycrystalline silicon raw materials are contained in the crucible; the crucible containing the polycrystalline silicon raw materials is placed in a melting furnace with an electron beam generating device to be treated, then a silicon solution is obtained, cooling, crushing, acid pickling and drying are carried out, and then a crystal growing stage is carried out; after the crystal growing stage is carried out, the temperature of a temperature control thermocouple and the rate of upward movement of a side heat insulation cage are regulated, meanwhile, water vapor and hydrogen doped argon is introduced, and directional solidification is carried out; after molten silicon is completely crystallized, annealing and cooling are carried out, and the efficient photothermal conversion polycrystalline silicon plate is formed. The process is easy to operate, scientific, reasonable and high in production efficiency, the content of boron, phosphorus and metal impurities in the polycrystalline silicon plate can be effectively reduced, complete polycrystalline silicon is prepared, little crystal growing dislocation is generated, the grain boundary is proper, and the photothermal conversion efficiency is improved.