Objective To investigate the relation of serum miR⁃155 and miR⁃147a expressions with the prognosis of children with Mycoplasma pneumoniae (MP) pneumonia. Methods A total of 82 children with MP pneumonia were selected as pneumonia group, and 82 healthy children who underwent physical examination during the same period were selected as control group. The expressions of serum miR⁃155 and miR⁃147a were compared between research subjects of the two groups. Based on the prognosis of children with MP pneumonia after 28 days of treatment, they were divided into favorable prognosis group or poor prognosis group. Multivariate Logistic regression model was used to analyze the influencing factors for poor prognosis in children with MP pneumonia. The receiver operating characteristic (ROC) curve was employed to evaluate the predictive value of serum miR⁃155 and miR⁃147a expressions for poor prognosis in children with MP pneumonia. Results The pneumonia group exhibited a higher expression of serum miR⁃155 and a lower expression of serum miR⁃147a as compared with the control group (P<0.05). Among the 82 children with MP pneumonia, 14 (17.07%) had a poor prognosis. The neutrophil⁃to⁃lymphocyte ratio (NLR), lactate dehydrogenase (LDH) level, serum miR⁃155 expression and proportion of severe cases in the poor prognosis group were higher than those in the favorable prognosis group, and the serum miR⁃147a expression was lower than that in the favorable prognosis group (P<0.05). Elevated NLR, LDH level, serum miR⁃155 expression, and severe disease were risk factors for poor prognosis in children with MP pneumonia, and elevated serum miR⁃147a expression was a protective factor for poor prognosis in children with MP pneumonia (P<0.05). The sensitivities of serum miR⁃155 and miR⁃147a expressions alone and in combination to predict the poor prognosis of children with MP pneumonia were 0.720, 0.793 and 0.821, respectively, the specificities were 0.784, 0.716 and 0.724, respectively, and the areas under the curve were 0.769, 0.858 and 0.884, respectively. Conclusion The elevated expression of serum miR⁃155 is a risk factor for the poor prognosis of children with MP pneumonia, whereas the elevated expression of serum miR⁃147a is a protective factor. Both of them have favorable predictive efficiency for the poor prognosis of children with MP pneumonia.