The invention provides a composite nutrient balancing flour which is prepared through combining vitamins, minerals, dietary fiber, natural nutrients, grease emulsification, it also comprises flour, folic acid, nicotinic acid, retinol acetic ester, calciferol, sulfur ammonium, lactoflavin, chlorhydric pyridoxol, L-ascorbic acid, L-lysine hydrochlorate, calcium salts, ferric salts, zinc salts, selenium salts, cereal germ powder, defatted soybean powder, composite cereal and potatoes, dietary fabric, composite biological enzymes. The preparation comprises the steps of weighing, blending, diluting, mixing masterbatch and carrier flour homogeneously by a predetermined proportion, and loading into beading machine through auger delivery.