Objective To study comparatively the clinical efficacy of pelvic floor muscle exercise (PFMlE)and surgical therapy in women with moderate stress urinary incontinence(SUI),in order to provide theoretical reference for finding an appropriate SUI treatment method. Methods 114 cases of women with moderate SUI were randomly divided into the treatment group and the control group. The control group Wag given surgical thempy. while the treatment group was given the PFME treatment. After 12 weeks the clinical efficacy and quality of life of the two groups were evaluated, the cost-benefit was analyzed. Results The total effective rate of treatment group was 86.2%.higher than 83.9% of the control group. Compared with before treatment, the I-QOL scores of the two groups increased significantly, the ICIQ scores of the two groups decreased significantly, and the treatment group was significantly different compared with the control group. The cost-benefit analysis showed that the total medical cost and the spending cost of the total clinical effective rate increased l percent and the I-QOL increased 1 score were significantly lower than that of the control group. Conclusions The PFME therapy of women with moderate SUI is the preferred treatment and it is worthy of promotion and application.