The invention discloses a manufacture method and a structure of a composite cellular floor or roof. The method is characterized by comprising the following steps of: manufacturing a reinforced concrete bottom plate on a floor or a roof of a building; manufacturing the bottom plate into a stone cellular component; manufacturing a reinforced concrete panel, and putting and fixing the stone cellularcomponent on the reinforced concrete panel; turning over the stone cellular component and the reinforced concrete panel to ensure that the stone cellular component is arranged between a reinforced concrete bottom layer and the reinforced concrete panel; and connecting a reserved reinforcing steel bar with a side steel plate of the stone cellular component to form a composite cellular supporting body so as to obtain a floor or the floor or the roof. The structure has the advantages of high structural strength and long service life and can achieve the same strength effect as the traditional reinforced concrete floor. The structure of the floor or the roof can greatly lighten the dead weight without the supporting of a floor beam and also can reach relative standards of the construction industry, thereby reducing the construction cost.