Residual stress is caused by non–uniform deformation caused by non–uniform force, heat and composition, which is of great significance in engineering applications. It is assumed that the residual stress is always the upper limit of the elastic limit, so the reduction of the flow stress will reduce the residual elastic stress. It is particularly important to control the flow stress in metal materials. Compared with traditional methods, the use of electropulsing treatment (EPT) technology stands out due to its energy–efficient, highly effective, straightforward and pollution–free characteristics. However, there are different opinions about the mechanism of reducing flow stress through EPT due to the conflation of the effects from pulsed currents. Herein, a clear correlation is identified between induced stress levels and the application of pulsed electrical current. It was found that the decrease in flow stress is positively correlated with the current density and the duration of electrical contact and current action time. We first systematically and comprehensively summarize the influence mechanisms of EPT on dislocations, phase, textures and recrystallization. An analysis of Joule heating, electron wind effect, and thermal–induced stress within metal frameworks under the influence of pulsed currents was conducted. And the distribution of electric, thermal and stress fields under EPT are discussed in detail based on a finite element simulation (FES). Finally, some new insights into the issues and challenges of flow stress drops caused by EPT are proposed, which is critically important for advancing related mechanism research and the revision of theories and models.