Disclosed are a heating sheet (100), a preparation method therefor and an electronic cigarette. The heating sheet (100) comprises a base layer (10), a thermal insulation layer (20) connected to a surface of the base layer (10), a resistance layer (30) connected to the thermal insulation layer (20), and an insulation layer (40) connected to the resistance layer (30). The preparation method for the heating sheet (100) involves providing a base material, a thermal insulation material, a resistance material and an insulation material; cutting the base material into a preset shape to form the base layer (10); connecting the thermal insulation material to the surface of the base layer to form the thermal insulation layer (20); covering the surface of the thermal insulation layer (20) with the resistance material to form the resistance layer (30); and connecting the insulation material to the surface of the resistance layer (30) to form the insulation layer (40). The electronic cigarette comprises a vapor pipe and the heating sheet (100), which is installed inside the vapor pipe. The heating sheet (100) has a high heating efficiency, a low cost and good flexibility, does not easily break off, is easy to mount, contains no lead, and does not have an unpleasant smell.