To properly understand acupuncture points you must first understand some basic theory to acupuncture. Acupuncture and Chinese medicine as a whole is the understanding of Nature and how that affects the human body. Nature includes the cycles of the seasons and the movement of the stars.
The ancients tried to map the heavens onto Earth and people. There are five elements in acupuncture because you can only see five planets from Earth with the naked-eye. There is yang, which is the sun and daylight and yin which is the moon and nighttime. For these reasons, traditionally there were 365 acupuncture points on the human body, which corresponded to the number of days in a year.
Now there are a lot more acupuncture points on the body. With additional acupuncture styles such as Korean hand acupuncture, ear acupuncture, abdominal acupuncture and Dr Tan style acupuncture there are hundreds more.