In this paper, the influencing factors and theoretical modeling methods of cutting surface roughness are systematically reviewed. Firstly, the modeling methods of surface roughness are divided into "simple" and "complex". Then, according to the ISO standard, the definition of surface roughness parameters is analyzed, and the theoretical model of surface roughness is classified according to the factors that affect the surface roughness. Then, the theoretical modeling methods and research progress of brittle materials and plastic materials are reviewed from two aspects of "simple" modeling factors and "complex" modeling factors. The advantages and disadvantages of these theoretical models of surface roughness are reviewed and classified. The deficiency and Prospect of theoretical modeling of cutting surface roughness are discussed.