Objective: To investigate the corrective effect and postoperative cosmetic satisfaction of lower eyelid entropion in children undergoing lower eyelid skin orbicularis muscle resection. Method: Using a group controlled study design, 52 children with lower eyelid entropion admitted from March 2022 to December 2024 were randomly divided into an observation group (n=26, undergoing lower eyelid skin orbicularis muscle resection) and a control group (n=26, undergoing clinical observation). Both groups were followed up for more than 6 months to evaluate the corrective effect (complete correction, partial correction, recurrence), incidence of complications (eyelid edema, subcutaneous bruising, eyelid asymmetry), and parental satisfaction with cosmetic procedures (eyelid curvature symmetry, eyelid contour naturalness, scar concealment, eyelid movement fluency). Result: After treatment, the correction effect: The complete correction rate of the observation group was significantly higher than that of the control group, with statistical significance (P<0.05); Complications: The incidence of complications in the observation group was lower than that in the control group, with statistical significance (P<0.05); Beauty satisfaction: The observation group scored significantly higher than the control group, with statistical significance (P<0.05). Conclusion: The excision of the orbicularis muscle of the lower eyelid has better corrective effects and aesthetic satisfaction compared to traditional surgical methods, with fewer complications. It is an ideal surgical approach for children with lower eyelid entropion.