Display panel, preparation method thereof and display device

The invention provides a display panel, a preparation method thereof and a display device, and relates to the technical field of display. The display panel comprises a first substrate and a second substrate which are oppositely arranged, the first substrate comprises a first substrate and a thin film transistor, the thin film transistor comprises an active layer, an optical adjusting layer is arranged on the second substrate, orthographic projections of the optical adjusting layer and the active layer on the first substrate are overlapped, namely, the optical adjusting layer is arranged corresponding to the active layer, and the optical adjusting layer is arranged corresponding to the active layer. In the lamination direction of the display panel, due to the existence of the optical adjusting layer with a certain height, the reflecting surface of the second substrate is closer to the first substrate, so that backlight rays incident from the side of the thin film transistor are difficult to reach the reflectin