Cough, the main syndrome in acute bronchitis in children and belongs to exogenous one in traditional medicine. Xiao’er Xuanfei Zhike Granule has the function of ventilating lung and relieving the exterior syndrome, dispersing evil from the body surface, heat-clearing and detoxifying, reliving cough and reducing phlegm, invigorating the spleen to reinforce the lung, promoting digestion and removing phlegm, clearing away heart-heat and purging fire, treating heat to subdue lung, invigorating lung and spleen, and invigorating qi and consolidating the superficial. The main purpose of this paper is to investigate the theoretical basis of Xiao’er xuanfei zhike Granule in the treatment of acute bronchitis in children.