The invention discloses a preparation method of an active carbon catalyst used for flue gas desulphurization and denitration, and belongs to the technical field of flue gas treatment. The preparation method of the active carbon catalyst comprises the following steps: 1, doping TiO2 with Cu: adding a copper salt into a titanium alcohol salt solution, carrying out water-bath heating to form gel, drying the gel, and grinding and sintering the dried gel to obtain Cu-doped TiO2 powder; and 2, loading the Cu-doped TiO2 powder on active carbon: adding the Cu-doped TiO2 powder, a dispersant and a binder into water, impregnating the active carbon in the above obtained solution, carrying out ultrasonic vibration, drying the vibrated solution, heating the dried solution to 400-450 DEG C according to a rate of 3-6 DEG C / min, carrying out heat insulation, and cooling the heat-insulated solution to obtain the Cu-doped TiO2 loaded active carbon catalyst. The desulphurization rate of the catalyst reaches 93.2% or above, the denitration rate of the catalyst reaches 88.7% or above; after the catalyst is regenerated, the desulphurization rate reaches 88.4% or above, and the denitration rate reaches 83.8% or above; and the catalyst has no toxicity.