The idea and technique are both important in the process of compiling basin evolution sections. As compilers may give different interpretations to the same tectonic section and use different ideas and techniques in map making, the characteristics of paleo-tectonics in basin evolution sections in the same area may be utterly different. According to the principle of the balanced geological cross-section and theory of structural geology, this paper discusses some problems that may affect the reconstruction of paleo-tectonics when using the " back stripping" method in constructing the tectonic evolution sections. The authors emphasize that "geological conceptual balance" is more important than pure "geometric balance" in the constructiont of balanced geological cross--section and compilation of tectonic evolution sections by using the balanced section technique