Comprehensive evaluation of soil and water conservation in a development and construction project is the base of category management. Analytic hierarchy process is used to construct an evaluation model of soil and water conservation based on the status of soil erosion, effects of soil and water conservation and soil erosion harms. Moreover, different types of development projects are analyzed. Results showed that soil and water conservation benefits for point projects are better than linear projects, but the fluctuation of soil and water conservation benefits is smaller than linear projects. Soil and water conservation benefits for real estate project are the biggest; power plant project, the second; and mine project, the worst. The fluctuation of soil and water conservation benefits, from largest to smallest, is in the order of power plant project, mine project and real estate project.