For children with cough and food accumulation, moxibustion is usually a good choice to eliminate the accumulation of food and relieve the cough, but it should be chosen according to the condition of the child and the physician’s judgment. Children can be due to dietary disorders, such as overeating or hunger and satiety, spicy food, etc., resulting in impaired function of the spleen and stomach, food stagnation (food indigestion and stagnation in the stomach) is not transformed, the lungs and stomach of the qi upward visible cough and other symptoms. According to the specific situation of identification with acupuncture points moxibustion to supplement the deficiency and diarrhea (to supplement the body’s positive qi and get rid of the evil qi) to regulate the treatment. Children with food accumulation and cough, such as moxibustion treatment, should pay attention to not on an empty stomach, too full state of moxibustion, at the same time should pay attention to the temperature and the amount of moxibustion, do not overdo moxibustion in order to prevent burns, etc., and, if necessary, should be used in conjunction with other therapeutic treatments. Moxibustion point selection and operation should be carried out by physicians and other professionals, should not be unauthorized operation of acupuncture points.