对五种土壤类型的全剖面各层次的三种土壤磷酸酶活性的研究结果表明，磷酸酶在土壤中是以稳定形式存在的。故可以作为土壤主要的生物化学指标之一，但不同类型的土壤有别。对于山地草甸土及棕壤类土壤，酸性磷酸酶有促进有机磷降解的作用；而对于褐土类土壤，则为碱性磷酸酶能促进有机磷降解。故在运用磷酸酶活性来表征土壤肥力状况时，应注意这一点。 The results of three soil phosphatase activities at all levels of the five soil types show that the phosphatase is present in the soil in a stable form. Therefore, it can be used as one of the main biochemical indicators of soil, but different types of soil are different. For the mountain meadow soil and brown soil, acid phosphatase can promote the degradation of organic phosphorus; while for the cinnamon soil, alkaline phosphatase can promote the degradation of organic phosphorus. Therefore, the use of phosphatase activity to characterize the status of soil fertility, should pay attention to this point.