The invention relates to a catalyst for the catalytic esterification and acylation reaction. The catalyst is prepared by the steps of adding a divinyl benzene monomer into a solvent prepared by mixing azobisisobutyronitrile, tetrahydrofuran and water, performing hydrothermal treatment at the normal temperature under the constant pressure, and volatilizing the solvent at the room temperature to obtain polydivinylbenzene; grinding the polydivinylbenzene into 200-mesh powder and performing degassing treatment under the nitrogen condition; adding polydivinylbenzene blocks into 1,1′,2-trichloroethane to explode and crack into small blocks, wherein the small blocks swell; evenly mixing 1,1′,2-trichloroethane and concentrated sulfuric acid, adding silver sulfate serving as a catalyst, adding processed polydivinylbenzene, performing sulfonation, filtering and washing with dioxane and water till it is neutral, performing drying, using dilute sulphuric acid to activate, performing washing till the it is neutral and performing drying. The catalyst has high catalytic activity and conversion rate.