Abstract: The impact of soil erosion on carbon cycle, the global climate change on soil erosion and the vegetation restoration on soil carbon accumulation were reviewed. The results showed that soil carbon loss is enormous due to soil erosion, however, whether the soil erosion will be carbon source or carbon sink is still in argument. The discussion focused on the carbon mineralization rate of soil organic carbon exposed to the air because of the breakdown of soil aggregates by soil erosion. However the intensity and area of soil erosion are increasing as the rise of global temperature and the change of rainfall patterns, the response of soil erosion to global climate change needs further study. By changing the underlying surface characteristics, soil and water conservation could change the soil organic carbon content and the soil CO₂ emission, and promote soil carbon accumulation, and thus to change the carbon cycle in some extent and inhibit the atmospheric CO₂ concentration. The main research directions in this field in the future were also suggested, such as the carbon cycle modeling in soil erosion processes, the nitrogen transport and transformation process in soil erosion and the soil carbon accumulation mechanism in the process of ecological restoration of erosion badlands.