Background To understand the characteristics of prescriptions and costs in pediatric patients with acute upper respiratory infection (AURI) is important for the regulation of outpatient care and reimbursement policy. This study aims to provide evidence on these issues that was in short supply. Methods We conducted a retrospective cross-sectional study based on data from 138 hospitals across the country. All pediatric patients aged 0-14 years diagnosed with uncomplicated AURI visiting hospital ambulatory departments from 1 January 2015 to 31 December 2017 were included. We reported characteristics of pediatric patients diagnosed with AURI, the average number of medications prescribed per encounter, the categories of medication used and their percentages, the cost per visit and prescription costs of drugs. For these measurements, discrepancies among diverse groups of age, regions, insurance types, and AURI categories were compared. Kruskal-Wallis nonparametric test and Student-Newman-Keuls test were performed to test differences among subgroups. Results A total of 1,002,687 clinical records with 2,682,118 prescriptions were collected and analyzed. The average number of drugs prescribed per encounter was 2.8. The most frequently prescribed medication was Chinese traditional patent medicines (CTPM) (36.5% of overall prescriptions) followed by antibiotics (18.1%). It showed a preference of CPTM over western drugs. The median cost per visit was 119.97 CNY. The median drug cost per visit was 92.70 CNY. The expenditures of antibiotics and CTPM per visit (40.54CNY and 39.35CNY) were among the three highest categories of drugs. The percentage of out-of-pocket patients reached 65.9%. Disparities have been showed among subgroups of different ages, regions, and insurance types. Conclusions The high volume of CPTM usage is the typical feature in outpatient care of AURI pediatric patients in China. The rational and cost-effective use of CPTM and antibiotics still faces challenges. The reimbursement for child AURI cases needs to be enhanced.