To observe the clinical effect of composite resin in aesthetic restoration of deciduous incisors. Methods A total of 50 children admitted to Huanghua Shennongju Hospital from July 2021 to July 2022 were selected as the research objects. They were divided into treatment group and control group by random number table method, with 25 children in each group. The control group was treated with direct filling repair, and the treatment group was treated with composite resin. The clinical efficacy, aesthetic repair effect of deciduous incisors and the success rate of repair at different follow-up time were compared between the two groups. Results The total effective rate of the treatment group was 92.00%, which was higher than 60.00% of the control group (P <0.05). The scores of pink and white esthetic aesthetic indexe and facial aesthetic indexe in the treatment group were higher than those in the control group (P <0.05). There was no significant difference in the success rate of repair between the two groups after 3 months of treatment (P >0.05). The success rate of repair in the treatment group was higher than that in the control group after 6 months and 1 year of treatment (P <0.05). Conclusion In the process of aesthetic restoration of children's deciduous incisors, composite resin can fill the defect area of children's deciduous incisors, improve the appearance and function of children's affected teeth, shorten the operation cycle, and reduce postoperative complications. It has good clinical application value.