On the basis of making clear diversity characteristics of soil functions and multiple characteristics of income, this paper points out that the monetization of soil functions based functional maintenance and change decision process can be regarded as a game process of different utilization methods at the background of different functions. The balance of this game process will determine monetary value of soil functions. After understanding money and monetization concepts, it introduces that measurability and exchangeability of soil functions provide objective conditions for monetization of soil functions. Finally, it discusses that usefulness value of soil functions provide basis for monetization of soil functions.