CHENG Danʹan, the founder of modern acupuncture and moxibustion, proposed the "viscera-skin communication theory" in 1933 and conducted a series of studies and interpretations based on this theory. Focusing on "viscera-skin communication theory", the authors elucidated the core concepts of this theory, revealed the similarities and differences in the intrinsic connections of acupoints with viscera and body surface. The authors proposed a theoretical hypothesis that the essence of acupoints refers to "functional nodes where visceral and cutaneous information converge and exchange", encompassing multiple dimensions such as spatial information, structural information, functional information, and temporal information.