The invention discloses an enrofloxacin stratified high molecular taste mashing skeleton particle and a preparation method thereof. The enrofloxacin stratified high molecular taste mashing skeleton particle contains, by mass, 10-30% of enrofloxacin and 70-90% of auxiliary material. Slightly-soluble high molecules are utilized to prepare enrofloxacin solid dispersoid for coating enrofloxacin to form a first layer, and then chitosan and sodium alginate are utilized for mutual crosslinking to form micro-capsules for coating enrofloxacin to form a second layer, so that bitter taste caused by the fact that enrofloxacin is released and stimulates taste bud is avoided effectively. In addition, enrofloxacin is taken as a screening index of bitter taste threshold of pigs so as to simplify the production process of the enrofloxacin stratified high molecular taste mashing skeleton particle, and special equipment is not needed, so that production cost is lowered, drug loading capacity is improved, an enrofloxacin preparation which is assured in taste masking effect is provided to veterinarians clinically, palatability and bioavailability of enrofloxacin are improved, and the enrofloxacin stratified high molecular taste mashing skeleton particle is convenient for clinical use.