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Reasonable numerical simulation method is more important to improve simulation result precision of catchment.Discrete numerical model of watershed system was established by using the FEM to discrete simulation model of soil erosion .VC + + computer simulation program to soil erosion was established on the basis of determining discrete approach to space-time. In the labor artificial simulated rainfall conditions,the run-off flow, run-off Sediment and the channel flow dynamics process at the typical points was got by using this program to simulate soil erosion in model watershed at the case of 50mm / h rain intensity and 5min rainfall. Comparing simulation results and measure results at channel outlet ,the simulation accuracy of run-off flow,run-off sediment and flow were all higher than 80%. The results show that the soil erosion simulation model is reliable, the numerical discrete method and the preparation of the program are all entirely feasible. The simulation method presented in this study will supply a basis and reference for simulation of watershed soil erosion.