Water and soil loss influences the soil and water resources of terrestrial ecosystem, ecological environment and ultimately the quality of life and high-quality development. China is the most serious soil erosion country in the world, especially in the Loess Plateau. After years of efforts, soil and water conservation in China has developed rapidly, and the surface runoff and soil loss in soil and water loss areas have decreased rapidly. However, with the increase in population and economic development, people’s living standards have been gradually improved, and higher requirements for soil and water conservation was put forward. However, the soil and water protection benefits cannot meet the needs of people’s good life for soil and water protection in the new era. In order to solve the problem; the high quality and sustainable management of soil and water conservation has been put forward. The results shows that the new and higher goal of soil and water conservation is to carry out the high quality and sustainable development of soil and water conservation, and obtain the maximum effect to meet the growing needs of people for soil and water protection and for a better life in the new era. The theoretical basis for high quality and sustainable development of soil and water conservation is the new theory of soil and water conservation. It includes that the soil and water loss is the process of transferring soil and water resources from one place to another; the impact of soil and water loss on the high-quality development of society includes positive and negative aspects; Soil and water conservation refer to use some methods or measures to reduce soil erosion to soil allowable loss. At the same time, make efficient use of the soil and water resources and minimize the loss of life and property; The high quality and sustainable management of soil and water conservation measures must be made to obtain the maximum effect and develop the economy and raise people’s income and meet the need of people’s requirements for soil and water conservation for a better life. The practice proof the theory is good.