Gastroesophageal reflux disease(GERD) is closely related to liver and spleen. The theory of regulating liver and spleen plays an important role in studying and treating GERD by traditional Chinese medicine. This article discussed the origin of the regulating liver and spleen theory as well as its applications in the study of etiology and pathogenesis of GERD, clinical treatment and fundamental research. It pointed out the existing issues and expected to promote the application of the theory in clinical treatment and enhance the effectiveness.