Soil microbial carbon use efficiency(CUE) is an important parameter to describe the efficiency of microbial carbon anabolism，and it is also a crucial indicator to assess the potential of soil organic carbon sequestration. The turnover and mineralization of soil organic carbon，and the CO₂ emissions are closely related to CUE. The CUE depends on the microbial composition，abundance and community structure. It’s significant to understand and evaluate CUE to promote soil carbon sequestration. Therefore，clarifying the relationships between CUE and the carbon∶nitrogen∶phosphorus stoichiometry provides a theoretical basis for revealing the microbial mechanism of soil organic carbon cycle. Future research on threshold and regulatory mechanism of CUE should focus on a variety of ecosystems and components，and offer new perspectives on how to reduce carbon emissions and increase soil organic carbon sequestration，and achieve the carbon peaking and carbon neutrality goals.