The invention discloses an ash batch material with the function of catalyzing and degrading formaldehyde absorption and a preparation method thereof. In parts by weight, the ash material with the function of catalytic degradation of formaldehyde absorption includes the following components: 30-40 parts of inorganic powder, 5-10 parts of gypsum, 1-5 parts of anatase titanium dioxide powder, and 20 parts of polyvinyl alcohol ~40 parts, 40~60 parts of water and 10~20 parts of crosslinking agent, the acid-base regulator is one or more of hydrochloric acid, sodium dihydrogen phosphate, potassium dihydrogen phosphate, sodium carbonate, sodium bicarbonate , the crosslinking agent is selected from at least one of boric acid, borate, glutaraldehyde, and citric acid. The method comprises the following steps: step 1, weighing polyvinyl alcohol and water according to the weight fraction ratio, heating the water to 90° C. to fully dissolve the polyvinyl alcohol; step 2, adjusting the pH value of the polyvinyl alcohol aqueous solution obtained in step 1 to 2- After 3, mix evenly with cross-linking agent, let stand for 24-48 hours, obtain cross-linked polyvinyl alcohol aqueous solution; Step 3, adjust the cross-linked polyvinyl alcohol aqueous solution pH value that step 2 obtains to 7-8; Step 4, put The cross-linked polyvinyl alcohol aqueous solution obtained in step 3 is uniformly mixed with inorganic powder, gypsum, and anatase-shaped titanium dioxide powder to obtain the ash material with the function of catalytically degrading formaldehyde.