The invention discloses a fluorine-containing elastomer having ultrahigh abrasion resistance and a preparation method thereof, wherein the fluorine-containing elastomer is mainly prepared from the following components in parts by weight through pretreatment, kneading and mixing: 100 parts of raw fluororubber, 0-30 parts of an acid-acceptor, 0-35 parts of calcium hydroxide, 0-50 parts of a reinforcing filler, 0-30 parts of zirconium dioxide, 0-30 parts of thermosetting polyimide, 0-30 parts of a polytetrafluoroethylene micro-powder, 0-30 parts of a heat-conducting abrasion-resistant auxiliary agent, 0-10 parts of a plasticizer, 0.5-5 parts of a vulcanizing agent, 0.2-2 parts of an accelerator, and 1-10 parts of a multi-functional auxiliary agent LCA. The high-abrasion-resistant inorganic and organic materials zirconium dioxide and thermosetting polyimide, the self-lubricating material polytetrafluoroethylene micro-powder and the heat-conducting abrasion-resistant auxiliary agent carbon nanotubes or graphene are added in the composition of the fluorine-containing elastomer, and the product subjected to primary or secondary vulcanization has the abrasion resistance and the service life greatly improved, and is quite suitable for sealing requirements under high-abrasion-resistant dry and wet environments.