通用土壤流失公式自1978 年正式推出至今，由於公式的簡單特性，讓該公式廣泛流傳於世間，一度成為美國農業部水土保持署協助農民規劃水土保持方法的重要工具，也開啟國際間對土壤沖蝕問題的重視，亦推動土壤沖蝕研究持續朝向物理機制模式邁進。本文的主要目的在探討通用土壤流失公式中的坡度因子問題，期望藉由本文的討論，讓國內的使用者瞭解該因子如何演進、目前存在的問題，並於文中提出公式選取的建議。

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brought worldwide attention to soil erosion problems;e erosion researches that finally pushed the soil losses toward physical process-based models. The objective of this pfactor through theSugg aper is to discuss problems related to soil steepness historic development of erosion estimation techniques.r equation selection are also given in the paper to overcome
the over-estimation problems.