The present invention relates to a method for stabilizing enzyme and water- and oil-soluble active components using polyol/polymer microcapsules, and to a cosmetic composition containing the enzyme and the microcapsules. More particularly, the present invention relates to polyol/polymer microcapsules which effectively stabilize the enzyme and active components, which are unstable in the formulations, through increasing the solubility thereof in hydrophobic polymer by using polyol, and to a method for preparing the polyol/polymer microcapsules.