The objective of this study was to analyze the relationship between microbial action and lignin depolymerization during composting. The complexity source and refractory of lignin limit composting efficiency and reduce the quality of compost products. However, lignin can be depolymerized into a variety of oligomers, and other organic compounds under the action of microorganisms which can also further transfer lignin monomers into phenol, quinone, aldehyde and other aromaticity. These monomers and transformation products can be precursors to form humus during composting to improve compost quality. It has been shown that the depolymerization of lignin is the joint action of bacteria, fungi and actinomycetes. Meanwhile, not only the microorganisms involved in lignin metabolism of different sources are different, but also the different microorganisms and their related enzymes act on the different stages of lignin depolymerization are various. In this paper, the role of microorganisms related lignin depolymerization and transformation in composting process was reviewed, including the species, enzymes and metabolic pathway of depolymerized lignin, so as to reveal the action mode of microorganisms.