The invention relates to an efficient splitting water double functional electric catalyst and a preparation method and an application thereof and belongs to the field of catalyst preparation. The efficient splitting water double functional electric catalyst is prepared by the following steps: uniformly mixing cobalt and nickel ions with a thiourea solution; and performing deposition on the treated nickel foam to prepare the efficient splitting water double functional electric catalyst. The efficient splitting water double functional electric catalyst prepared by the method is one of advanced technical means of sustainably producing a hydrogen energy source, has an extremely good industrial application prospect, and can be used for improving the global energy supply pattern which is tensioned increasingly day by day at present.