Research on theory and technology of regulation for high efficient utilization of water resources in the irrigation and drainage system plays an important role in increasing the utilization ratio of irrigation water resources, preventing waterlogging and salinification, controlling agricultural non-point source pollution, renovating the ecological environment and promoting the sustainable utilization of water resources. Based on summarizing various researches, the theory and technology of regulation for high efficient utilization of water resources in the irrigation and drainage system were analyzed. And the further study and the unsettled problems are put forward.