This book constitutes the refereed proceedings of the Second International Conference on Cognitive Computation and Systems, ICCCS 2023, held in Urumqi, China, October 14-15, 2023. The 26 full papers included in the book were carefully reviewed and selected from 68 submissions. ICCCS aims to bring together experts from different expertise areas to discuss the state-of-the-art in cognitive computing and intelligent systems, and to present new research results and perspectives on future development. They were organized in topical sections as follows: Perception and learning and decision making and systems.