Developing optimal educational theory is the scientific thesis of the best education. There, the learner’s attitudes, knowledge and skills are comprehensively developed based on their temperament and competence. Learners develop as expected of education, such as: Capable of thinking, quick awareness, active creativity, principled learning, planning, mastery of the situation and consistency, deep thinking, rich imagination. have self-awareness, high consciousness, are persistent, have many initiatives. On the basis of digital transformation in higher education in Vietnam, it contributes effectively to creating high-quality human resources, capable of international integration and meeting the requirements of education in the new era. Developing optimal educational theory is the development of the knowledge economy and the next development of socio-economic forms. Optimal educational theory is proposed to develop Vietnamese higher education asymptotically with modern education in the world.