Combined with the fundamental theorems of thermodynamics and the heat radiation theory, Pennes bioheat equation is improved, which can describe the thermal process in tissue subject to heat stimulation of moxibustion more vividly. Applying the Green function method, we derive the analytical solution of the equation and establish a straightforward way to quantitatively interpret the temperature behavior of living tissues, such as healthy tissue, tumor tissue, non-acupoint tissue and acupoint tissue, as a result of moxibustion. The concept of temperature attenuation coefficient (TAC) is proposed...