In an alpine saline soil area, the combined effect of freeze-thaw and erosion ions causes the imbalance of concrete durability. In studying the macro-meso deterioration law and failure mechanism of polyacrylonitrile fiber-reinforced concrete (PANFC) under this action, PANFC specimens formed by open-air curing were pre -pared, and a composite salt solution containing 5% MgSO4, 5% Na2SO4, and 3.5% NaCl was used as the freeze-thaw medium for salt-freezing test. Results demonstrate that the degradation of PANFC under salt-frost conditions can be divided into the micro-damage stage and damage acceleration stage, with 50 cycles as the limit. When the content of PAN fiber is 1.5-1.8 kg/m3, the salt frost resistance of concrete is advantageous. The macro-scale results show that the relative dynamic elastic modulus and ultrasonic wave velocity of PANFC decrease with the increase of salt-freezing cycles, whereas the weight of PANFC increases before 25 salt-freezing cycles. The meso-scale results show that after 50 cycles, the evolution of micro-pores to macro-pores and micro-cracks in PANFC is accelerated. The pore size ratio of micro-pores (0-0.1 & mu;m) decreases with the increase of cycles, and the pore size ratio of micro-cracks (greater than10 & mu;m) increases with the increase of cycles. Failure mechanism analysis shows that the failure of PANFC results from the combined effect of surface damage and internal damage. Finally, the salt-frost damage model of PANFC was established on the basis of the damage mechanics and classical Aas-Jakobsen fatigue theory, and the damage determination value D(n) was between 0.2527 and 0.2781. Using D(n), the failure criteria of concrete damaged under salt-frost conditions can be re-evaluated.