Abstract: Straw incorporation is a resource utilization strategy and enhances soil fertility by increasing organic matter and nutrient elements in the soil, which improves soil physicochemical properties and biological activity, promote nutrient cycling and ultimately strengthens farmland health. However, straw incorporation may also impact crop growth and introduce risks related to pests and diseases. Besides, its effectiveness is influenced by factors such as timing, methods, and soil type. This article reviewed straw resources and incorporation practices in China, where the use of straw as fertilizer accounted for more than 50% of the resource utilization of straw. It clarified that straw incorporation promoted soil health through pathways such as improving soil structure, increasing the soil's ability to retain water and fertilizer, promoting microbial activity, and increasing soil organic matter content. Furthermore, the article noted that agricultural management practices, climate conditions, soil types, and their physical and chemical characteristics influenced the effectiveness of straw incorporation. To enhance the effectiveness of straw incorporation, the article suggested optimizing the timing and techniques, strengthening the monitoring and control of pests and diseases, and developing differentiated strategies based on specific conditions. Additionally, the article identified key future research directions, including promoting straw decomposition technology, analyzing the ecological and environmental effects of straw incorporation, and expanding the straw resource industry chain. These efforts aimed to provide theoretical support and practical guidance for the in-depth study and widespread application of related technologies.