Through the comparison of TCM theory and modern medicine research on diabetic nephropathy (DN), it is pointed out that the treatment of DN should taking syndromes as well as the disease root into account, strengthening the body resistance to eliminate pathogenic factors; and the deficiency of kidney qi is the main cause of DN; spleen is the foundation of acquired essence, which is also the origin of nutrition; it is suggested to start with eliminating stasis and phlegm; therefore, tonifying spleen and kidney and eliminating stasis and phlegm methods in the clinical treatment of DN has a good theoretical basis and application prospect.