The theory of spleen and stomach is an important theory in traditional Chinese medicine(TCM).And “the spleen and stomach are the foundation of the acquired” is a high-level summary of this theory.The formation and structural changes of the human intestinal microflora，physiological pathology，and prevention and treatment of diseases are all similar to the theory of spleen and stomach of traditional Chinese medicine.Through the analysis and discussion of the relationship between the spleen and stomach theory and the intestinal microflora，the author believes that the intestinal microflora can be called the “acquired foundation” of Western medicine theory，and these 2 “acquired foundations” are different from a high-level summary of its theory under different medical system.The development of TCM needs to draw on the research methods and achievements of Western medicine to explain the theory and mechanism of TCM and make innovations.