The invention relates to a treating agent for restoring soil. The treating agent comprises the following components: boron mud, ammonium sulfate, ammonium phosphate, brown algae, potassium humate, furnace ash, scallop shell powder, straw, anemone root extract, wheat straw, cottonseed hulls, triacontanol, polyglutamic acid, bromelain, dimethyl fumarate, chlormequat chloride, phosphorus pentoxide, potassium tripolyphosphate, calcium peroxide powder, sepiolite powder, potassium carbonate powder, sodium hydrogen phosphate, feldspar powder, ammonium ferrous sulfate, moroxydine hydrochloride, diuron, chlorpyrifos, chlorantraniliprole, methamidophos, pentaerythritol triacrylate, polyaluminum ferric silicate sulfate, pectinase, oxidized alkylamine polyoxyethylene ether and fulvic acid. A preparation process of the product is simple in method; the prepared product has better soil restoration capability and better insecticidal performance, and is favorable for supplying nutrient elements needed by agricultural and forest crops; and the survival rate of the planted agricultural and forest crops is greatly increased, and the use effect is improved.