The invention relates to nano polishing solution for chemically mechanical polishing of vanadium oxide, which consists of a nano-abrasive, a pH regulator, a surfactant, a defoaming agent, a bactericide, a cleaning aid and a solvent, wherein the nano-abrasive is zirconium oxide, titanium oxide, plutonium oxide or silica; the pH regulator comprises inorganic base of KOH and organic base of tetramethylammonium, tetraethyl ammonium hydroxide or hydroxy amine; the surfactant is silicane polyethylene glycol ether, polyethylene glycol ether or 2-(2-dodecyloxyethoxy)ethanol; the defoaming agent is poly(dimethylsilane); the bactericide is isomerous thiazolidinone; the cleaning aid is isopropanol; and the solvent is deionized water. The invention has the advantages that: the polishing rate is stably controllable, the damage is low, the cleaning is simple, equipment is not corroded, the environment is not polluted, and the storage time is long; and a vanadium oxide film material is subjected to the chemically mechanical polishing by the nano polishing solution for preparing a resistive random access memory, and the method is simple and practicable, and is completely compatible with an integrated circuit process.