多元智能理论是由美国哈佛大学发展心理学家、教育学家霍华德·加德纳教授提出来的,它已经很广泛的运用在心理学、教育学等学科领域。笔者很有幸拜读了大量关于多元理论观点的著作,对多元智能理论研究的历史及其现状进行了一定的整理,从而提出了该理论在职业院校财务会计教学方面的运用。 Multivariate theory of intelligence was proposed by Professor Howard Gardner, a developmental psychologist and educator at Harvard University in the United States. It has been widely used in psychology, pedagogy and other disciplines. I am fortunate enough to read a large number of works on the theory of multiple elements, the history of the study of multiple intelligences and the status quo a certain order, and thus put forward the theory of financial accounting in vocational colleges teaching application.