Phospholipids, as core components of cell membranes, possess intrinsic amphiphilicity—comprising a hydrophilic phosphate group and a hydrophobic fatty acid chain—and excellent biocompatibility. They are indispensable functional excipients in drug delivery systems, with applications spanning multiple dosage forms and creating an extensive application landscape that encompasses injections, inhalations, and topical formulations. This enables them to provide critical support for enhancing drug solubility, improving bioavailability, and reducing toxic side effects.