“Jin Gu Theory”(theory of muscles and bones)originates from Huangdi Neijing(Inner Canon of Huangdi), and is throughout the discipline development of Chinese medical tuina. “Dislocation of Jin and Gu” is the main pathological understanding and theoretical core of spinal injuries in traditional Chinese medicine. Modern research has provided some evidence for the scientific nature of “Jin Gu Theory” in traditional Chinese medicine. “Jin Gu Theory” effectively guides the clinical practice of Chinese medical tuina in spinal joint injuries. And as the main content of Chinese medical tuina palpation examination,evaluation on muscles and bones can be used not only for the early diagnosis of diseases,but also for guiding the selection of tuina techniques and treatment sites. The paper tries to further clarify the development of “Jin Gu Theory” and explore the theoretical basis of evaluation on muscles and bones,which could provide references for the clinical and scientific research of Chinese medical tuina.