Irregular soil and water loss crisis incident with sudden abno rmal high-degree characteristics and the regular one with cumulative effects have great negative impacts and threats to both production and people's life .Compiling the emergency plans of soil and water loss crisis incident at all levels is effective in the prevention of the crisis incident .Among them , provincial emergency plan of soil and water loss crisis incident is the representative one .Some key issues about how to accomplish the emergency plan of soil and water loss crisis incident are analyzed and discussed , including the concept , classif ication and grading of soil and water loss crisis incident , prevention and management objects , plan composition, organizational system, and emergency response flow chart .Some reasonable and feasible so lutions are put forward .