A method for manufacturing a display panel, a display panel, and a display device. The display panel includes a first substrate and a second substrate arranged opposite to each other, the first substrate includes a first base substrate and a base film layer arranged on a side of the first base substrate close to the second substrate; a surface of the base film layer close to the second substrate is provided with a plurality of concave mirror structures, the second substrate includes a second base substrate and a plurality of light-emitting units arranged on a side of the second base substrate close to the first substrate, and each of the light-emitting units is located at a focal position of a corresponding concave mirror structure of the concave mirror structures.