The invention discloses a PVC medical material and a preparation method and application thereof, and belongs to the field of high polymer materials. The PVC medical material is prepared from, by mass, 40% to 75% of PVC, 20% to 59% of acetyl epoxidized plant triolein, 0.5% to 5% of capacity-increasing modifying agent and 0.1% to 2% of antioxygen. After the components are mixed, a double-screw or single-screw extruder or an internal mixer is adopted for melting, and the PVC medical material is obtained. Adopted acetyl epoxidized plant triolein has the advantages of being high in plastification efficiency, safe, free of toxins, wide in source, regenerative in resource and the like. Epoxy groups have the function of an acid removing agent, and a good thermal stabilizing effect can be achieved through the conventional phenol antioxygen. Due to the fact that YY-5023 is added, the compatibility of a plasticizer and PVC is improved, meanwhile, demoulding and anti-sticking effects are achieved, and the prepared PVC medical material has wide application prospects in the field of medical treatment and public health.