Abstract: ［Background］Soil and water conservation is an important pathway to enhance terrestrial carbon sink capacity. Conducting evaluations of soil and water conservation carbon sink capacity is of significant importance for quantifying and assessing the contribution of regional soil and water conservation to carbon neutrality. ［Methods］This study takes the Lijiang River Basin as the research object. Based on the localized construction of an evaluation index system for soil and water conservation carbon sink capacity, combined with remote sensing inversion and field monitoring, a distributed calculation method was used to quantitatively assess the carbon sink capacity of soil and water conservation in the Lijiang River Basin in 2024. ［Results］The results show that: 1) Compared with the unmanaged scenario of the basin, the current soil and water conservation measures in the Lijiang River Basin have increased carbon sinks by 36.6129 million tons of CO2, of which vegetation accounts for 60.18%, soil accounts for 39.77%, and the carbon sink from stored water accounts for only 0.05%; 2) The soil conservation and carbon sequestration amount of soil and water conservation measures in the basin is 4.1120 million tons of CO2, with forest and grass measures and tillage measures accounting for 91.25% and 8.54% respectively, while engineering measures account for only 0.21%; 3) The erosion reduction and emission reduction amount of soil and water conservation measures in the basin is 0.8224 million tons of CO2, with the combined reduction from arbor and shrub forest lands exceeding 85% of the total; 4) The carbon sink increment per unit area of forest and grass measures for soil and water conservation is 40.16 tons of CO2 per hectare, which is 5.85 times and 8.37 times that of slope engineering measures and tillage measures for soil and water conservation respectively; the soil conservation and carbon sequestration amount per unit area of forest and grass measures is 4.51 tons of CO2 per hectare, compared with 4.46 tons for engineering measures and 2.16 tons for tillage measures. ［Conclusions］The study indicates that the annual carbon sink increment from soil and water conservation measures in the Lijiang River Basin is equivalent to offsetting the emissions from 14.08 million tons of standard coal, highlighting the significant carbon neutrality potential of ecological governance in karst areas. Keywords: carbon sink of soil and water conservation; carbon neutrality; carbon sink capacity assessment; Lijiang River Basin; distributed calculation method.