miRNAs are a class of important non-coding small RNAs that regulate gene expression at the post-transcriptional level. They participate in many important biological processes including growth and development, cell differentiation, apoptosis, antiviral reactions, hormone secretion, and the functioning of the nervous system. This paper introduces the synthetic pathway of miRNA, regulation mechanism and its biological functions. We focus on the illustration of miRNA regulation on the interaction between insect host and virus, gene silencing is achieved by mRNA cleavage or inhibition of translation of the target protein to negatively regulate the target gene, and regulate expression of approximately 50% of the protein-coding gene. Many miRNAs have been found to be involved in the regulation of viral replication in humans and plants. Therefore, it is also possible to control the production of virus resistance by pests and restore the control effect of viruses on pests. Recently, studies have been carried out to transfer pest-specific miRNAs into plants, which interfere with insect molting processes leading to larval death. As a substitute for Bt transgenic crops, it has become a new choice for insect-resistant genetic engineering. Studying the role of miRNAs in the development of insect resistance to viruses will provide new ideas for the study of insect antiviral mechanisms and provide theoretical references for the application and improvement of pest biological control measures.