A refrigerating and heating cushion device for a walking aid wheelchair comprises a cushion (1), a negative pole wire (2), a positive pole wire (3), an energy storage power supply (4), a power supply output port (5), a support (6), semiconductor refrigerating and heating pieces (7), wires (8) and a charging access port (9). The device is characterized in that the semiconductor refrigerating and heating pieces (7) and the energy storage power supply (4) are embedded in the cushion (1), and the charging access port (9) and the power supply output port (5) are formed in the energy storage power supply (4) and connected with the semiconductor refrigerating and heating pieces (7) through the wires (8). The refrigerating and heating cushion device is simple in structure and convenient to use and enables cushion of the wheelchair to be warm in winter and cool in summer, and the comfort level of a wheelchair user is improved.