The present disclosure provides a membrane electrode assembly (MEA) with high-efficiency water and heat management for a direct ethanol fuel cell (DEFC), and a fabrication method therefor, and belongs to the technical field of fuel cells. In the MEA for a DEFC in the present disclosure, a cathode catalyst layer is designed to be convex and ordered and an anode catalyst layer is designed to be concave and ordered, which is conducive to the timely discharge of the generated heat. The MEA for a DEFC can be fabricated by gradually fabricating each layer of the MEA on an inner surface and an outer surface of a proton-exchange membrane (PEM) or by step-by-step dip coating on an anode support tube. The present disclosure can effectively improve the working capacity of the cell.