A medical degradable magnesium alloy multipurpose anastomotic piece comprises an anastomotic piece substrate (1) made of magnesium alloy material a plurality of turnup spines (2) arranged in a staggered and opposite mode are formed on the surface of the anastomotic piece substrate (1) the surface of the anastomotic piece substrate (1) and the surfaces of the turnup spines (2) are uniformly covered with a drug layer (3) which can be absorbed by a human body. The anastomotic piece substrate (1) with the plurality of turnup spines (2) can be rolled inwards or outwards to form a tubular shape for anastomosis of human tissues and organs. The rolled tubular anastomotic piece substrate (1) will be degraded or absorbed by the human body along with the slow healing of a wound.