Provided are an absorbable biomedical composite material and a preparation method therefor. The absorbable biomedical composite material comprises: substrate granules containing a calcium-phosphorus compound； an intermediate layer which is coated on the surface of each of the substrate granules and has a first glass transition temperature, the first glass transition temperature being not higher than normal human body temperature； and a polymer matrix which is formed on the outer surface of the intermediate layer and has a second glass transition temperature, the second glass transition being higher than the first glass transition temperature. The absorbable biomedical composite material has increased mechanical strength and also improved toughness.
