The present invention relates to a negative electrode and a method for manufacturing the same. Specifically, the present invention provides a negative electrode comprising a current collector, a first active material layer formed on the current collector, and a second active material layer formed on the first active material layer, wherein the first active material layer comprises carbon-based negative electrode active material particles, and the second active material layer comprises silicon nitride. The negative electrode according to the present invention comprises a second active material layer comprising silicon nitride on a first active material layer. Nitrogen of the silicon nitride may react with lithium ions to form lithium nitride.