Post-stroke spasticity (PSS), as one of the common complications following a stroke, not only severely impacts patients' daily lives and imposes a heavy burden on families and society but also serves as a major contributor to the high disability rate after stroke. Clinically, acupuncture therapy is the most widely applied and effective treatment in the field of PSS, owing to its simple and convenient operation, which can significantly reduce muscle tone in the affected limbs. This paper reviews and summarizes the mechanisms of action of acupuncture therapy in improving PSS based on neural networks and related regulatory mechanisms, providing an innovative theoretical framework for precise treatment, prognosis evaluation, and clinical application translation of PSS.