A pharmaceutical composition for strengthening spleen and stomach and a preparation method therefor. The method includes the step of mixing four substances listed below to obtain a mixture, wherein the mixture is the pharmaceutical composition for strengthening spleen and stomach, and the four substances are (A) ginseng ethanol extract, (B) volatile oil of largehead atractylodes rhizome and tangerine peels, (C) aqueous extract of Indian bread, yamaimo, lotus seeds, tangerine peels, liquorice root, hawthorn fruit, germinated barley, largehead atractylodes rhizome and rhizoma alismatis； (D) fermentation broth of fruits and vegetables.
