The invention discloses surface layer mortar, grindstone, a board and a preparation method of the grindstone and the board, and relates to the technical field of stone materials. The surface layer mortar is prepared from the following components in percent by mass: 20-45% of cement, 55-67% of aggregate, 0-5.4% of nanometer silica fume, 0-6.5% of mineral powder, 2-3% of dispersible rubber powder, 0-0.2% of a retarder, 0.1-0.3% of a coagulant, 0.1-0.3% of a water reducing agent, 0.05-0.3% of a defoaming agent, 0.01-0.02% of a thickening agent and 2-3% of pigment; the cement comprises high belitesulfoaluminate cement and optional ordinary cement, wherein the mass of the high belite sulfoaluminate cement accounts for 20-100% of the mass of the cement; and the water-material ratio of the surface layer mortar is 0.08-0.1. The fluidity, breaking and compressive strength and free expansion rate of the surface layer mortar meet related index requirements; and the grindstone or board prepared by adopting the surface layer mortar is small in size shrinkage, does not deform, does not crack, and has no alkali efflorescence.