Abstract: Arbuscular mycorrhiza (AM) is one of the most widely distributed and the most important mutualistic symbionts in terrestrial ecosystems, playing a significant role in enhancing plant resistance to stresses, remediating polluted environments, and maintaining ecosystem stabilization and sustainable productivity. The structural characteristics of AM are the main indicators determining the mycorrhizal formation in root system, and have close relations to the mycorrhizal functions. This paper summarized the structural characteristics of arbuscules, vesicles, mycelia and invasion points of AM, and analyzed the relationships between the Arum (A) type arbuscules, Paris (P) type arbuscules, vesicles, and external mycelia and their functions in improving plant nutrient acquisition and growth, enhancing plant resistance to drought, waterlogging, salinity, high temperature, diseases, heavy metals toxicity, and promoting toxic organic substances decomposition and polluted and degraded soil remediation. The factors affecting the AM structure and functions as well as the action mechanisms of mycorrhizal functions were also discussed. This review would provide a basis for the systemic study of AM structural characteristics and functional mechanisms and for evaluating and screening efficient AM fungal species.