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In order to solve the problem of lack of fairness in the allocation of water rights due to irregularities in the physical structure of irrigation systems and differences in the cropping structure, this paper proposed a method for allocating water rights to fields based on the "four rights" theory of water rights (ownership right, possession right, dominance right and use right), and divided field water rights into the right of water use and the right of possession water, representing the amount of water used in the field and the amount of leakage losses in the canal system respectively. The method of allocating field water rights was based on the structure of the irrigation system and marginal benefits, which could ensure that the same marginal benefits were obtained per unit area of field and better reflect the fairness of water rights allocation. Taking the Xinsandou Canal of Bayantaohai Farm in the Hetao irrigation area for an example, the water rights allocation method was applied to the improved field and the method had shown good applicability. [ABSTRACT FROM AUTHOR]