Abstract：Starting from the perspective of intestinal flora，this paper discusses and analyzes the idea of treating mild cognitive impairment with the therapy of acupuncture and moxibustion based on the theory of brain- gut axis mediated by intestinal flora. After analysis， it can be concluded that modern medicine believes that intestinal flora can further affect the central nervous system through the brain- gut axis； in Chinese medicine，the brain and the intestine are interconnected in the physiological function of the zangfu organs and interact with each other in pathology. Because the brain-gut axis mediated by intestinal flora is closely related to mild cognitive impairment， it has an important influence on cognitive function in patients with mild cognitive impairment. The therapy of acupuncture and moxibustion can effectively reduce the deposition of extracellular β- amyloid protein by regulating the intestinal flora and brain- gut axis and ultimately achieve the treatment of mild cognitive impairment by treating the brain disease from the intestine. Therefore， in the treatment of mild cognitive impairment with the therapy of acupuncture and moxibustion， attention should be paid to the application of the large intestine meridian， small intestine meridian，stomach meridian and abdominal points，and by doing so，good results can be achieved.