Abstract: MicroRNAs (miRNAs) are a class of non-coding single-stranded RNAs involved in the regulation of gene expression found in a wide variety of eukaryotic cells and viruses. Recent studies have shown that some plant-derived miRNAs, which can stably exist in blood, tissues, and organs of animals, play a role in regulating the expression of different target proteins. In this review, we intend to sort out the mechanism of plant miRNA regulation based on the current research, and discuss its application prospects in the mining of miRNA active components of traditional Chinese medicine, small nucleic acid drug development, and drug development using plants as carriers. This can be beneficial to deepen the understanding of plant miRNA regulation, as well as the pharmacological mechanism and biological function of medicinal plants, thus providing new ideas for the prevention or treatment therapies towards human diseases.