The invention discloses an acid-base bifunctional catalyst for synthesis of methyl methacrylate by methyl propionate and formaldehyde. Active components of the catalyst are Cs and P, an auxiliary agent of the catalyst is one selected from the group consisting of Zr, Fe, Cu, La, Ce, Zn, Co, W and Mo, and a carrier of the catalyst is Al2O3 or Al2O3 treated by phosphoric acid, wherein Al2O3 is one selected from alpha-Al2O3, beta-Al2O3 and gamma-Al2O3. Based on the carrier, the loading capacity of the active components Cs and P is 5-20 wt% based on oxides, the loading capacity of the auxiliary agent is 0.1-1 wt% based on an oxide, and the concentration of a phosphoric acid treatment solution of the carrier is 1-5 wt%. The catalyst provided by the invention has better activity, selectivity andstability, and a simple preparation process, and is suitable for large-scale industrial application.