Abstract: Solar energy is a clean and pollution-free renewable energy, and its efficient development and utilization can significantly promote national “dual carbon” work. Using photovoltaic cells to convert solar energy into electricity is one of the ways to use solar energy. In this review, the research progress, industry policies, business models and development and application prospects of photovoltaic cell materials were summarized. First of all, the efficiency, cost, advantages and disadvantages of various photovoltaic cells and the impact of material factors on application scenarios were clarified, and combined with the latest research progress, the future development direction of various photovoltaic cells was analyzed. Secondly, combined with the business model and supporting policies of the photovoltaic industry, the influence of policy driving mechanisms on the development of photovoltaic cell materials and industry was discussed. Finally, based on the research progress of photovoltaic cell materials and the development direction of the photovoltaic industry, this field was summarized and prospected. The way that photovoltaic industry contributes to the national "dual carbon" work under the "dual carbon" vision was analyzed.