This paper highlights the existing problems in the protection and utilization of water resources of the Qinba Mountain Area, and proposes the overall development ideas, objectives and tasks, as well as the corresponding measures with regard to the strategy of the protection and utilization of water resources. The measures involve: ① hastening the development of laws and regulation and finalizing the supporting policies; ② strengthening water conservancy based on laws and the strict implementation of the restrictive region; ③ reforming the present watershed management mechanism; ④ refining the ecological compensation system; ⑤ enhancing the development of water quality monitoring and warning system; ⑥ establishing an emergency response system for large water pollution events; ⑦ developing an innovative economic development model for water based on resource advantage.