Disclosed are a boron and phosphorus-based bioactive glass and a preparation method thereof. The method comprises the steps of preparing a boron-based glass by melt-quenching method, wherein the raw materials includes B 2O 3, MgO, CaO, Na 2O, K 2O和SrO and SrO in a mass ratio of (45-60):(2-10):(15-25):(3-10):(10-15):(1-8); and then impregnating in a solution containing phosphorus ions to yield a double-layer bioactive glass with a porous phosphate shell and a borate core. The degradation rate of the borate glass structure in an organism can be controlled, and the biocompatibility of the biological material can be improved by the porous shell; and therefore, the repairing speed of an injured body surface tissue is significantly increased.