Abstract： The introduction of the gut-liver axis theory has deepened the medical community's understanding of the interaction between the liver and the intestine，and clinical practice has also revealed the advantages of treating liver diseases by regulating the intestine. This paper systematically combs the intrinsic connection between the gut-liver axis and non-alcoholic fatty liver disease （NAFLD）， as well as the co-morbidity of the liver and spleen. It also comprehensively analyzes the correlation between intestinal diseases and the occurrence of NAFLD. In combination with the good effect of acupuncture and moxibustion of abdominal acupoints in regulating the intestine and the theoretical basis of treating NAFLD by regulating the intestine with acupuncture and moxibustion of abdominal acupoints， this paper deeply explores the feasibility of treating NAFLD by regulating intestinal function through acupuncture and moxibustion of abdominal acupoints. It proposed that in the process of acupuncture and moxibustion treatment of NAFLD，the use of abdominal acupoints such as Zhangmen（ LR13） point，Daheng（ SP15） point，Huangshu（ CV12） point，and Guanyuan（ CV4） point should be emphasized.