Abstract: Soil and water conservation carbon sink (SWCCS) is an important component of the ecosystem carbon source/sink system, playing a significant role in achieving carbon peaking and carbon neutrality targets. Based on recent domestic and abroad research achievements in SWCCS, this study systematically analyzed the implementation mechanisms of SWCCS, compared carbon sink monitoring and accounting methods, and Analysis of the quality potential of SWCCS and pathways for enhancing their function. The study identified the current scientific and technological challenges in SWCCS research and practice, including unclear mechanisms of SWCCS, imperfect monitoring and accounting methodology systems, insufficient basic data, pathways to enhancing the carbon sink potential of soil and water conservation need to be further strengthened. Future priority research directions and countermeasures were proposed in response to the identified problems. This study provides insights for scientific management of carbon sinks, policy formulation, and the deepening and expansion of related research, contributing to the systematic advancement of SWCCS research and practice.