立足当前中医、针灸理论建设与临床发展实际，分析了针灸、中药内服理论与方法的差异及二者结合的优势。分析表明，针灸和中药内服在切入方式、效应机理、辨治视角等多个方面均有不同，二者联合应用能补充彼此之不足，具有较大临床优势；药物外治法是针药结合的重要研究向度。

Based on the current theoretical construction and clinical development of traditional Chinese medicine and acumoxa, this paper conducts an in-depth analysis on the differences between acu-moxa and oral traditional Chinese medicine in theory and method, as well as the advantage and prospect of their combination. It is found that there are differences between acupuncture and oral traditional Chinese medicine in terms of cut-in mode, mechanism of effect and perspective of differentiation and treatment. Combined application of acupuncture and oral traditional Chinese medicine can complement each other's shortcoming and has great clinical advantage. This paper also points out that external treatment of traditional Chinese medicine is an important research direction of combination of acu-moxa and traditional Chinese medicine.