Abstract: Tailings, byproducts generated from ore processing through processes such as crushing, screening, grinding, and flotation, constitute the largest volume of industrial solid waste in China. They pose significant challenges due to their high production and emission levels, coupled with substantial storage volumes, leading to resource waste and environmental pollution. Effective utilization and safe, large-scale disposal of tailings are crucial for the sustainable development of China's mining industry. To align with the "carbon peak and carbon neutrality" initiative and China's "14th Five-Year Plan", promoting a green and low-carbon transformation in waste-producing industries and alleviating the pressure of solid waste disposal are primary objectives. The government has enacted relevant regulations and policies to guide the treatment and disposal of tailings. In recent years, driven by these policies, mining enterprises have intensified their tailings management. However, there has been an annual increase in tailings discharge alongside a decline in the comprehensive utilization rate, highlighting new challenges for the comprehensive utilization and disposal of tailings. This paper briefly describes the current state of tailings resource utilization. The primary utilization methods include use as mining backfill and construction materials. Key issues in tailings resource utilization include technical barriers, ambiguous technical standards, and the low market competitiveness of products derived from tailings, contributing to the low comprehensive utilization rate. Consequently, the ecological utilization of tailings is emerging as a vital strategy for implementing national strategic plans. This paper summarizes current research on the ecological utilization of tailings, with a particular focus on soil improvement and ecological restoration. It compares the properties of tailings as substrates with those of conventional soil, identifying challenges such as adjusting pH, nutrients, and physical properties, as well as managing pollutants within the tailings. Recommended improvement techniques include physical, chemical, and biological remediation methods. Finally, this paper proposes a synergistic strategy that integrates tailings resource utilization with ecological restoration as a key future direction. Enhancing technological innovation and establishing robust standards are urgently needed to expedite the comprehensive utilization of tailings.