Abstract: Soil phosphorus (P) supply capacity is one of important limiting factors for crops yield. Crop P uptake mainly derives from soil due to the low P fertilizer use efficiency in the season, therefore, the issue about the efficient utilization of soil P by crops has become the research hotspot. The paper summarized the P form transform and bioavailability, the mechanism of the absorption and utilization of soil P and the transform mechanism of soil unavailable P under effect of phosphate-solubilizing microorganisms after P fertilizer was applied based on the latest research achievements from all over the world. The objective of this paper is to provide the reference for the further study on the efficient utilization of soil P in the future.