Abstract: The technique of intestinal stoma formation plays a critical role in determining postoperative recovery and long-term quality of life for patients with low rectal cancer, making its appropriate application a vital component of surgical treatment. This article systematically reviews the characteristics of mainstream stoma techniques, such as protective ileostomy and colostomy, with a particular focus on modified approaches—including stoma creation without a supporting rod, self-closing protective stoma, and extraperitoneal tunnel stoma—that aim to lower complication rates. It also assesses the potential applications and technical challenges associated with these modifications. The article further addresses current clinical debates concerning stoma indications and the optimal timing for stoma reversal. Finally, in line with ongoing trends toward minimally invasive and precision surgery, the article looks ahead to the potential role of innovative technologies—for instance, biodegradable stents and transanal drainage—in the future management of stomas. The overarching objective is to offer an evidence-based reference to support the development of individualized clinical treatment strategies.