The invention, which belongs to the field of the organic polymer photovoltaic device or organic semiconductor film solar energy cell, discloses a dual-acceptor-contained three-element solar cell based on an inverse structure comprises a substrate, a transparent conductive cathode ITO, a cathode buffer layer, an optical active layer, an anode buffer layer, and a metal anode from bottom to top. The optical active layer includes the following components, by weight: 40% of electron donor, 10 to 50% of electron acceptor I, and 10% to 50% of electron acceptor II. According to the invention, with the dual electron acceptors, the light absorption waveband can be covered effectively; and on the basis of the stacking effect of acceptors, the crystallization of the thin film surface is optimized, the carrier transport is improved, the short-circuit current density of the device is enhanced, and the photoelectric conversion performance of the device is improved.