In order to carry out detailed research on focusing of liquid lens in negative optical power with simple structure, a double-liquid negative lens based on flat electrode is proposed. By adjusting voltage applied to indium tin oxide (ITO) conductive glass plates, the interface between glycerol and silicone oil can be changed to tune the focal length. With COMSOL, MATLAB and Zemax softwares, an optical model of the double-liquid negative lens based on flat electrode is established, its focal length at different voltages is simulated and analyzed, and it is found that when the flat exists with a small tilt (1°∼4°), the parallelism of the flat electrode has little influence on the focal length. In addition, through device fabrication and experimental analysis of this double-liquid negative lens, the focal length of the lens changes from -40.21622 mm to -24.2088 mm when operating voltage is 0V-320 V, which is basically consistent with the simulation results. And the maximum resolution of the proposed liquid lens can reach 71.838lp/mm. A lens with negative focal length holds great promise in diverse applications such as endoscopes, holographic imaging and adaptive optics.