In this paper, the sensible heat flux and the latent heat flux have been calculated using the heat balance method and the information based on the dry bareland with windbreak and the moist winter wheat field. The results are. in the dry bareland with windbreak, 45% of the net radiation is dispersing as sensible heat flux,.35% as latent heat flux, and only 20% is stored in soil. The Bowen ratio is greater, usually within range -2<β<2. In the moist winter wheat field, almost all the net radiation contributes to the latent heat flux. But the sensible heat flux almostly appears negative in the whole day.The soil heat flux content is only 5% of the net radiation. The Bowen ratio usually within range - 1<β<1. In this paper, the errors of the Bowen ratio and the flux are also discussed.