Up to now,soil and water conservation has already achieved significant benefits in China. However,the benefit assessment for soil and water conservation is far behind and remains in the stage of qualitative description and theoretical exploration. Some deep-seated issues have not been involved yet,such as the relationship between the control models of soil and water loss and their benefits,the regulations and indexes of benefit assessment,the relationships among measures,benefits and control aims,and the connection between point and area benefits of conservation. Researches and investigations on those issues will greatly push forward the construction of the theory system of benefit assessment and thus,prompt the applicability and scientific meaning of benefit assessment for soil and water conservation.