The invention provides a method for manufacturing a selective emitter solar cell, which comprises the following steps of: 1, performing heat diffusion or gaseous phase diffusion directly on a P-type conductive substrate by coating slurry containing N-type impurities to form an N-type diffusion layer; 2, forming a pattern-shaped electrode on the P-type conductive substrate on which the N-type diffusion layer is formed; and 3, implanting P-type impurities on the P-type conductive substrate on which the electrode is formed so as to ensure that the N-type diffusion concentration of the N-type diffusion layer covered with the electrode is higher than that of the N-type diffusion layer which does not cover the electrode. In the method, the high-concentration diffusion layer is formed below the electrode, so that contact resistance is reduced effectively; the low-concentration diffusion layer is formed in other light-transmitting areas to inhibit surfaces from recombining, so the conversion efficiency of the solar cell is improved, the growth step and subsequent cleaning step of an oxidation film are eliminated, and the method is favorable for reducing production cost.