A hybrid organic solar cell (HOSC) with perovskite structure as absorption material and a manufacturing method thereof are provided. The HOSC includes a conductive substrate, a hole transport layer, an active layer, a hole blocking layer and a negative electrode. The active layer has a light absorption layer (LAL) and an electron acceptor layer (EAL). The LAL is made of perovskite material represented by the following equation: CnH2n+1NH3XY3, n is positive integer form 1 to 9; X is Pb, Sn or Ge; and Y is at least one of I, Br or Cl. The EAL is made of at least one type of fullerene or derivatives thereof. A planar heterojunction (PHJ) is formed between the LAL and the EAL. The LAL has simple structure and fabricating process with relatively low cost, so that it is advantageous to carry out the mass production of HOSCs of flexible solid-state form.