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With the rapid development of China's social economy, the urbanization process is accelerating, people's living standards are improving day by day, and the demand for resources is increasing. Especially water resources, which are closely related to people's lives, the development of water resources has been intensified. As an important way to store water resources, if it is not effectively managed, it will seriously affect the quality of water resources. Therefore, efforts should be made to improve river courses, the ecological restoration of river should be done well to ensure the stable and healthy development of the whole ecosystem. The concept of sponge urban design is an innovative understanding and development of the theory of rain-flood utilization. It is the improvement and enrichment of water environmental treatment methods and ideas under the new situation of our country. The planning and implementation of sponge city construction provides new ideas and methods to help solve urban water environment problems, it plays an important role in solving urban water environment problems. This article has made the preliminary explanation and the analysis, it mainly aims at the connotation, target and function of sponge city. And taking Luotian water comprehensive treatment as an example, the importance of developing and constructing sponge city in China under the new situation is analyzed in detail.