Soil microbial carbon use efficiency (CUE) is the ratio of carbon allocated to microbial growth to that taken up by microorganisms. Soil microbial CUE affects terrestrial ecosystem processes such as greenhouse gas emissions, carbon turnover, and sequestration, which is an important indicator of changes in the terrestrial carbon cycle. Firstly, we summarized the three methods of soil microbial CUE, stoichiometric modeling, ¹³C glucose tracing, and ¹⁸O water tracing, and compared the advantages and limitations of the three methods. Then, we analyzed the single or combined effects of different environmental factors on soil microbial CUE in grassland ecosystems, forest ecosystems, and wetland ecosystems. Finally, we suggested that future research should focus on the following aspects: the influence of management patterns on CUE (such as grazing and the prohibition of grazing in grassland ecosystems, forest gap, and thinning in forest ecosystems); effects of the strategies of microorganisms for adapting to environmental changes on CUE; effects of anaerobic metabolic pathways, especially in wetland ecosystems; and effects of microbial taxonomic level. This study contributes to the investigation of the microbial mechanisms of carbon cycling in terrestrial ecosystems to mitigate the impacts of climate change.