The active layer of metal oxide semiconductor thin film transistor (MOS-TFT) prepared by solution method, with the advantages of being a low cost and simple preparation process, usually needs heat treatment to improve its performance. Laser treatment has the advantages of high energy, fast speed, less damage to the substrate and controllable treatment area, which is more suitable for flexible and large-scale roll-to-roll preparation than thermal treatment. This paper mainly introduces the basic principle of active layer thin films prepared by laser treatment solution, including laser photochemical cracking of metastable bonds, laser thermal effect, photoactivation effect and laser sintering of nanoparticles. In addition, the application of laser treatment in the regulation of MOS-TFT performance is also described, including the effects of laser energy density, treatment atmosphere, laser wavelength and other factors on the performance of active layer thin films and MOS-TFT devices. Finally, the problems and future development trends of laser treatment technology in the application of metal oxide semiconductor thin films prepared by solution method and MOS-TFT are summarized.