[Objective] The carbon sinks of soil and vegetation were monitored and evaluated in order to provide technology and methodology for implementing dynamic monitoring and evaluation of carbon sinks for soil and water conservation projects, and to provide theoretical and methodological support for soil and water conservation projects to participate in carbon emissions trading, and to research and formulate relevant rules. [Methods] The carbon storage capacity of the vegetation carbon pool and soil carbon pool in Luodihe small watershed at Changting County, Fujian Province during 2001—2022 was calculated through field sampling analysis and LiDAR collection of relevant parameters. Carbon sink capacity of various soil and water conservation management measures in the small watershed was evaluated. [Results] ① After 21 years of comprehensive management, various soil and water conservation measures in the study area have significantly improved the role and capacity of carbon sinks. The carbon storage of the small watershed increased by 3.97×10⁴ t, with an average annual increase of 1.89×10³ t/yr. ② The carbon storage of soil and vegetation carbon pools increased by 73.73% and 346.41%, respectively, during 2001—2022. The carbon sink of the small watershed reached 3.05×10⁴ t, of which 1.66×10⁴ t was attributed to the soil carbon sink and 1.39×10⁴ t was attributed to the vegetation carbon sink. ③ There were differences in the ability of various measures to increase the carbon sinks. Chestnut forest land and fertilized Pinus massoniana forest land increased carbon sink the most obviously, followed by coniferous and broad-leaved mixed forest, nursery and managed P. massoniana, horizontal grade land preparation of P. massoniana forest, and finally close management and bayberry forest land. [Conclusion] Various soil and water conservation measures had obvious effects on carbon retention, carbon sequestration, and carbon sink increase. The carbon sink capacity of forest land such as chestnut forest and fertilized P. massoniana forest land with land preparation, afforestation, and fertilization and breeding measures was even more significant. These practices provide an effective means for improving the efficiency of soil and water retention and for increasing carbon sink.