The invention relates to a solid electrolytic capacitor and the method for preparing the solid electrolytic capacitor, wherein the solid electrolytic capacitor takes solid conducting high molecular polymer as electrolyte and takes valve metals, such as tantalum, niobium, titanium, aluminum and the like as an anode. The solid electrolytic capacitor is characterized by sufficiently explaining the techniques for the design of the anode, the function assignment, the chemical oxidative in-situ polymerization, the dip-coating graphite silver paste, the making of bottom extraction electrode and the like, with the technical proposal of the invention, a high polymer film, a graphite layer and a silver layer can be compactly combined, the manufactured electrolytic capacitor can be provided with very low equivalent series resistance (ESR), very high volumetric efficiency and good impedance frequency characteristic, the ESR value can be stable in the range of 10KHz-1000KHz, and the requirements of the frequency of a modern electronic equipment can be satisfied.