The problems of practice and theory in the work of soil and water conservation were profoundly analysed on thebasis of the author's scientific research practice, actual investigative information and experience more than half a cen-tury. Then,opinions about some important problems in the present work of soil and water conservation were ad-vanced. It includes four parts. 1) a non-unified strategic arrangement and a unclear surmount objective for the con-trol work of soil erosion; 2) unagreement between the guiding thought of scientific researches and the practice condi-tions; 3) the thought and ways for concluding experience to be improved scientifically; 4) some suggestions about landmanagement in the Loess Plateau and the middle and upper reaches of the Yangtze.