The invention relates to the technical field of manufacturing of photovoltaic cells, in particular to a preparation method and a structure of a one-film and multipurpose masked texturing solar cell. The preparation method comprises the following steps of: taking a P-type Czochralski monocrystalline silicon as a substrate, manufacturing an SiO2 thin film on a P-type back surface field, taking the SiO2 thin film as a positive alkali solution-textured mask, diffusing a phosphorus source after the completion of texturing, and preparing P-N nodes on the front surface; forbidding to completely remove the SiO2 thin film and an SiNx thin film after the diffusion of the phosphorus source, and retaining the SiO2 thin film of 10-150 nm as a passivation film on the back surface; or taking an N-type Czochralski monocrystalline silicon as a substrate, manufacturing a SiO2 thin film on an N-type back surface field, taking the SiO2 thin film as a positive alkali solution-textured and boron source-diffused mask; and forbidding to completely remove after the diffusion of a phosphorus source, and retaining the SiO2 thin film of 10-150 nm as a passivation film on the back surface. The invention has the beneficial effects that compared with the prior process method, the process is simple, the control is easy, the cost is low, and the photoelectric conversion efficiency is high.