Cellulose is the most abundant renewable biomass resource in nature, and its high value green utilization plays an important role in realizing the goal of "double carbon" and "circular economy". The green and efficient dissolution of cellulose is one of the important ways to realize its high value utilization. Many cellulose solvent systems are expensive, toxic and environmental threats, complex dissolution process, low dissolution efficiency, difficult solvent recovery and high energy consumption. Cellulose metal salt solution system has the advantages of high stability, low price, fast dissolution speed, simple process and so on. It is a low-cost green solvent with more application prospects. This paper reviews the dissolution mechanism of cellulose dissolved by different metal salt solutions, summarizes the key factors affecting the dissolution performance, and further reviews the application research progress of cellulose dissolved by different metal salt solutions in thin film materials, gel materials and composite materials. The advantages, disadvantages and development direction of metal salt solution in cellulose dissolution and functional application are summarized and prospected, in order to provide reference for the research and application of green and efficient cellulose dissolution.