有限元法是目前应用较广泛的数值分析技术之一。由于它能应用于几乎所有的连续介质问题或场问题，因此，有限元法在包括声学在内的物理学各个领域内同样引起了极大的重视。本文在简述有限元分析方法的基础上，着重介绍了目前在声学中的应用，并与其它经典的分析方法加以比较。 Finite element method is one of the most widely used numerical analysis techniques. Since it can be applied to almost all continuous media problems or field problems, the finite element method has also drawn great attention in various fields of physics, including acoustics. Based on a brief description of the finite element analysis method, this paper focuses on the present application in acoustics and compares it with other classical analytical methods.