Based on a host of facts,the harms of soil erosion and the function of soil and water conservation are analyzed positively and negatively. It is fully illustrated that soil and water conservation is the fundamental way to provent the drought and flood, improve the ecologic evironment and production conditions, accelerate the developing of national economy and the sustained and steady development of agriculture ,and shake off poverty and build up a fortune.It is emphasized that the key to do this job well depend on whether the the governments at all levels make great efforts to it ,and coordinate the departments concerned to make joint efforts;It also need to carry foward the spirit of relying mainly on self reliance while making national assistance subsidiary, strenthen the investment, make a thorough investigation of what they have got,and quicken the steps of harnessing and developing the “four wasteland”resource.