Using the theories of philosophy, sociology, psychology and nursing, this paper expounds the connotation, characteristics and principles of multicultural nursing. This paper discusses the theoretical and objective basis of multicultural nursing from seven aspects, namely: the unity of opposites of identity and difference; The unity of opposites between physiology and psychology: the unity of opposites between passive and active; The unity of opposites between simple demand and comprehensive demand; The unity of opposites between disease nursing and non-disease nursing; The unity of opposites between ordinary diet and dietotherapy; The unity of opposites between regional and international. Five characteristics of multicultural nursing were analyzed. Namely: the permeability of function; Indirectness of influence; Multiple methods; Mutual sense of action; Affinity of nurse-patient relationship. Four basic principles of implementing multicultural nursing are put forward, namely, the principle of taking patients as the main body; The principle of giving priority to rehabilitation; People-oriented principle; The principle of playing an active role.