Abstract: This paper introduces developed countries soil and water conservation experiencing three stages, i.e., early, initial development with subsequent treatment; the midterm, development and management at one time; and lastly, ecological environment restoration or environment protection priority, and China also undergoing the outset, promotion and popularization development stages. The people of different countries, due to the differences of cultural and economic development conditions, have different realizations on the interpretation of definition and the connotation of soil erosion and soil and water conservation. Meanwhile, the paper represents the soil and water conservation laws and regulations, technology standards and standard contents as well as issuing time of different nations and regions respectively, and compares the soil and water conservation investment ratio situations among the USA, Austria and China from the country, enterprise and beneficiary three aspects. Through contrasting the Chinese and foreign soil and water conservation idea, a proposal on soil and water conservation enterprises development is put forward.

Key words: soil erosion , soil conservation , soil and water conservation