The invention relates to a method for preparing activated carbon by catalyzing and activating microorganism white-rot fungi or enzymes, which belongs to the technical field of activated carbon preparation. According to the preparation method, tobacco solid waste is used as a raw material, and a product is obtained through simple processes of pretreating the raw material, preparing a tobacco activated base by microorganism white-rot fungi culture or enzyme catalysis and activation and preparing the activated carbon. The method has the characteristics of wide raw material source, low waste utilization cost, low energy consumption in the production process, no secondary pollution, benefit to environmental protection, good adsorptive property and wide application of the activated carbon production, and the like. The method can be widely applied to preparing the activated carbon by taking the tobacco solid waste as a raw material, and the activated carbon prepared by adopting the method provided by the invention can be widely applied to the fields of waste water treatment, removal of SO2 from smoke, adsorption of odors in food fresh keeping, and the like.