在剖析三明市水土流失现状和特点的基础上，结合市区实际将三明市划分为３个水土保持功能区，并针对各区水土流失现状、自然社会条件进行水土保持措施、工程量、投资规划。在参考规范性文件的基础上，对水土保持措施进行经济效益静、动态分析。结果表明：本次规划经济效益可行，生态效益、社会效益显著。 Based on the analysis of the current situation and characteristics of water and soil loss in Sanming City, Sanming City is divided into three water and soil conservation functional areas according to the actual situation of the urban area. Soil and water conservation measures, engineering quantity and investment planning are also put forward according to the status quo of soil and water loss and natural and social conditions in each area. Based on the normative documents, the economic benefits of soil and water conservation measures are analyzed statically and dynamically. The results show that the economic benefits of this planning are feasible, and the ecological benefits and social benefits are significant.