In order to introduce the advanced technology of inductively coupled plasma mass spectrometry(ICP-MS)into the test of rare earth elements in fertilizers，corresponding instrument test conditions were established and the effects of four acid systems on sample digestion were compared.The results show that when using ICP-MS to determine rare earth elements，using rhodium(Rh)，germanium(Ge)and indium(In)as internal standards for calibration can effectively reduce interference and compensate for matrix suppression effects and sensitivity drift.The established method has a wide linear range，a low detection limits and good precision.The recovery rate of the samples digested by HNO^3-HCl-HF is higher than other digestion methods(recovery rate of earth elements is 87.6%～109%)and the precision of this method was also better than other methods(relative standard deviation<2.36%).The method is highly efficient，accurate，economic characteristics and can meet the requirements of batch rapid determination of rare earth elements content in fertilizers samples.