Smarter planet strategy has been generally recognized by countries all around the world and it is widely used in water conservancy, forestry, transportation, electricity, environmental protection, tourism and other various industries. To facilitate the development of soil and water conservation science and technology the smart soil and water conservation system is urgent need to building. This paper put forward the concept and general framework of smart soil and water conservation. Additionally,analyzedand comparedthe similarities and differences between digital soil and water conservation and smart soil and water conservation. Objectives, principles and content of smart soil and water conservation wereput forward based on the current status of soil and water conservation informatization construction. The main content of smart soil and water conservation include 1)The internet of things for soil erosion monitoring. 2) High-speed Internet including high-speed mobile internet. 3) Database of soil and water conservation. 4) Erosion control decision system. 5) Integrated Management Systems. 6) Data security emergency system. 7) Public Service Platform.