Cells representing taste receptors and taste related factors in the mucosa of animal gastrointestinal tract regulate the secretion of intestinal hormones such as glucagon-like peptide (GLP) and 5-hydroxytrypamin (5-HT). This paper introduces enteroendocrine cells that partly locate in the mucosa of gastrointestinal tract and acting mechanisms of their taste receptors, signal transduction of taste, and mechanisms of the secretion of relevant intestinal hormones, which are not only helpful for understanding the regulatory mechanism of digestion and absorption functions of gastrointestinal tract, but also provide new ideas for the remission of diabetes mellitus, irritable bowel syndrome, and adverse reactions of chemotherapy drugs.