The invention provides a negative electrode, a preparation method thereof and a low-temperature lithium ion battery. The negative electrode comprises a current collector and active layers which are combined with the surfaces of the current collector, wherein a negative electrode material contained in the active layers comprises first artificial graphite and second artificial graphite; the OI value of the first artificial graphite is [1.10-1.20]; and the OI value of the second artificial graphite is [1.20-1.30]. The negative electrode material contained in the negative electrode active layers of the negative electrode comprises a compound of the first artificial graphite and the second artificial graphite in two specific OI value ranges, so that the formation thicknesses and low orientation degrees of both sides of the negative electrode have high homogeneity, thereby effectively improving the large-current low-temperature performance of the battery. Moreover, the preparation method in controllable in process conditions, and the prepared negative electrode has stable performance.