Abstract: Over the past decade, cosmetic quality and safety issues have increasingly become a focus of consumer concern. Many well-known cosmetic brands have been reported to contain prohibited or restricted substances, not only harming consumer interests and causing economic losses to cosmetic companies but also challenging regulatory agencies and quality inspection institutions. Cosmetic matrix reference materials, due to their similarity to real samples, are widely used in developing and evaluating analytical methods for cosmetics with similar matrices, laboratory proficiency testing, and quality control of qualitative and quantitative analyses. They play an irreplaceable role in ensuring the accuracy, reliability, and traceability of test results, serving as important "measurement instruments" in the analytical field. This article reviews the development of cosmetic matrix reference materials in China from 1993 to the present. Starting from the definition and classification of cosmetics, it analyzes aspects such as the types of target additives, matrix types, and grading of reference materials. Based on the main challenges faced in this field, it anticipates the demand and trends for cosmetic matrix reference materials and proposes solutions to constraints on their development, aiming to provide references for future research on cosmetic matrix reference materials.