The invention discloses a biquaternary ammonium salt-containing diamine or diol monomer with the following structural general formula, and also discloses a preparation method of the monomer, water-based non-toxic antibacterial polyurethane emulsion prepared by the monomer, and a preparation method of the emulsion. The biquaternary ammonium salt-containing diamine or diol monomer disclosed by the invention can easily serve as a chain extender with an antibacterial function to be introduced into polyurethane, so the antibacterial effect of the polyurethane is greatly improved; the biquaternary ammonium salt-containing diamine or diol monomer disclosed by the invention also can be introduced quantitatively as required so as to meet different antibacterial requirements; the water-based non-toxic antibacterial polyurethane emulsion disclosed by the invention has a unique multi-block structure and a suspended group with an excellent antibacterial effect, and can form a stable emulsion in water; the structure and the performance of the water-based non-toxic antibacterial polyurethane emulsion are easy to regulate and control; the water-based non-toxic antibacterial polyurethane emulsion has excellent biocompatibility, adhesion resistance, biomembrane formation resistance and antibacterial performance, and can be widely applied to antibacterial treatment in the fields of textile, plastic, food packaging, daily necessities, water treatment, medical treatment and public health and the like; and the preparation process of the water-based non-toxic antibacterial polyurethane emulsion is simple, mature in process, easy to control and convenient to industrialize.