For incoherent imaging systems, we can regard the spatial resolution of two incoherent point sources as the standard of resolution. In addition to direct imaging, we can perform measurements on the optical field on the image plane and statistically infer the source information from measurement results. The error limit of statistical inference is determined by the randomness of measurement results. Moreover, the randomness of different measurement schemes is different. By considering the quantum state of the light field in the image plane and using the quantum detection and estimation theory, the quantum limit of the resolution of the two incoherent point light sources and optimal measurement scheme can be obtained. According to recent studies, the resolution of two incoherent point sources in the sub-Rayleigh region can be significantly improved using the method of transverse spatial mode decomposition and multiplexing, which is beyond the classical resolution limit of direct imaging method. In this review, we will introduce the research and development of incoherent super-resolution imaging based on quantum detection and estimation theory.