Abstract:MicroRNAs (miRNAs) can regulate their target mRNAs post-transcriptionally through transcript cleavage and translational inhibition, and are widely involved in plant development, resistance to abiotic and biotic stresses. The roles of miRNAs have been attracting increasing attention. Many factors, such as proteins, nucleotide sequences, genes, and even miRNAs themselves, can regulate miRNA transcription, maturation, and function, which make the biological processes regulated by miRNAs more complicated and diverse. This review summarizes recent progresses in the regulation mechanisms of plant miRNAs biogenesis and function, which provides a theoretical basis for further research and new ideas.