The invention relates to a multifunctional antibiosis coating layer for children's intelligence development toys. The multifunctional antibiosis coating layer comprises an acrylonitrile-butadiene-styrene copolymer, para-tert-octylphenol fomaldehyde resin, nitrocellulose plastic, an ethylene-vinyl acetate copolymer, ammonium polyphosphate, trioctyl phosphate, hexahydrophthalic anhydride, glass fiber powder, molybdenum disulfide powder, silica powder, wollastonite powder, andalusite powder, active zinc oxide, wooden fibers, dipropylene glycol methyl ether, benzotriazole, butanetriol, dipropylene glycol dibenzoate, di-n-octyltin dilaurate, iron naphthenate, xanthan gum, butyl methacrylate, polyamide, aluminum dihydrogen phosphate, tributyl phosphate, trioctyl trimellitate, hydroxymethyl cellulose, hydroabietyl alcohol, nitrocellulose and fatty alcohol polyether amide. The multifunctional antibiosis coating layer has the advantages of superior flame retardation, acid-alkali, mildew and bacterium resistance, and improved performances.