The present invention relates to a silicon-based anode active material and a method for manufacturing the same. The silicon-based anode active material according to an embodiment of the present invention comprises: particles comprising silicon and oxygen combined with the silicon, and having a carbon-based conductive film coated on the outermost periphery thereof; and boron doped inside the particles, wherein with respect to the total weight of the particles and the doped boron, the boron is included in the amount of 0.01 weight % to 17 weight %, and the oxygen is included in the amount of 16 weight % to 29 weight %.