The invention provides a silicon-based negative electrode, a preparation method thereof and a lithium ion battery. The silicon-based negative electrode provided by the invention comprises a current collector, wherein the current collector is provided with two oppositely arranged surfaces; one surface is coated with a first active layer, and the other surface is coated with a second active layer. The silicon-based negative electrode provided by the invention is high in structure stability and good in electrochemical performance, the technological conditions of the preparation method thereof are controllable, and the prepared silicon-based negative electrode is stable in performance. The lithium ion battery provided by the invention contains the silicon-based negative electrode, and the lithium ion battery is stable in cycle performance, long in service life and high in safety performance.