In order to explore the role of acceptance and commitment therapy in the intervention of neurological vomiting, one child with the disease was given a psychological consultation for 10 weeks. In this paper, the anxiety self-rating scale, the depression self-rating scale, the second edition of the acceptance and action questionnaire and the cognitive fusion questionnaire were used to evaluate the interviewers before and after the intervention. The results showed that after treatment, the anxiety and depressive symptoms of the interviewers were alleviated, and the level of empirical avoidance and cognitive fusion decreased significantly. Finally, combined with the relevant theory of ACT to analyze its intrinsic mechanism of action, and discuss and summarize the deficiencies in the treatment process.