归因理论（英语：Attribution theory），社会心理学的理论之一。归因是指：观察者从他人的行为推论出行为原因、因果关系。归因理论是研究人们如何做出归因，以及为何在某情况做出某种归因，在另一情况做出另种归因的理论。

第一个提出归因理论者是德国社会心理学家弗里茨·海德，接着是美国心理学家哈罗德·凯利（英语：Harold Kelly）的“共变模式”（或称「三维归因理论」），对海德的理论提出更深入的解释。此后还有许多专家对归因理论有所贡献。

In social psychology, attribution is the process by which individuals explain the causes of behavior and events. Attribution theory is the study of models to explain those processes. Psychological research into attribution began with the work of Fritz Heider in the early part of the 20th century, subsequently developed by others such as Harold Kelley and Bernard Weiner.