Abstract: Precipitation infiltration serves as a pivotal link in the cyclic utilization of water resources, while preferential flow is a crucial mechanism of soil water movement that differentiates surface runoff from subsurface runoff. Investigating the formation pathways and influencing factors of preferential flow can facilitate a comprehensive understanding of its movement patterns within the soil. This understanding is vital for effectively mitigating geological hazards such as debris flows and rainfall-induced landslides triggered by preferential flow, as well as phenomena like nutrient loss in agricultural soils and groundwater quality pollution. It holds significant implications for enhancing regional water cycle efficiency and water conservation capacity. This paper systematically reviews domestic research on preferential flow in China from 1996 to 2024. It is found that existing studies predominantly concentrate in the fields of environmental science, forestry, and agriculture, covering a wide range of topics including macropore structure, reservoir area characteristics, and nitrogen cycling. The factors influencing preferential flow formation mainly encompass rainfall amount, vegetation type, soil texture, initial soil moisture content, and soil porosity. Furthermore, it has been observed that tillage practices affect preferential flow in farmland by altering soil conditions.In addition, preferential flow triggers a series of eco-hydrological effects, such as enhancing water conservation capacity, regulating runoff, promoting soil and water conservation, and facilitating soil nutrient migration. This paper summarizes the primary research methodologies employed in preferential flow studies, identifying experimental observation techniques and mathematical modeling as the two main approaches. The advantages and disadvantages of each method are elaborated upon. Finally, the paper highlights several limitations in current preferential flow research, with the challenge of achieving real-time and continuous monitoring of soil infiltration and flow phenomena being particularly prominent. It proposes future research directions that leverage cutting-edge techniques to further elucidate the mechanisms of soil preferential flow movement. The aim is to provide scientific evidence and guidance for vegetation restoration and the enhancement of water conservation capacity in key regions.