The invention relates to a method for preparing boron-doped porous carbon spheres. The method comprises the following steps: 1) dissolving a saccharide carbon source and boric acid in water, and carrying out mixing and stirring by a certain ratio, so as to obtain a transparent solution; 2) adding a silicon-based pore former so as to form a boron-doped porous carbon sphere precursor solution; 3) subjecting the obtained precursor solution to a (aerosol assisted) spray drying process, so as to obtain solid-state boron-doped carbon sphere precursor particles; 4) subjecting the obtained solid particles to pyrolysis in an inert atmosphere, so as to obtain a mixture, of which a pore template SiO2 is embedded in boron-doped carbon spheres; 5) removing the silicon-based pore former from the mixture, and carrying out drying, thereby obtaining the boron-doped porous carbon spheres. According to the method, the problems of the existing boron-doped carbon material technologies that the raw material cost is high, the preparation process is miscellaneous, the boron doped amount is low, and large-scale industrial production is difficult are solved, and an alternate material, which is superior to commercial graphite, of negative poles of lithium-ion batteries is provided.