The scientific and reasonable division of geographical units of cultivated land reserve resource areas is an important foundation for comprehensive land consolidation (CLC). Saline–alkali land is an important cultivated land reserve resource, and is significant for ensuring food security. This paper constructs a two-level land consolidation index system for cultivated land reserve resource areas. The Kruskal graph theory clustering algorithm was used to divide the study area into four types of ecological zones. On the basis of ecological zones, the study area was further divided into three types of consolidation units. Finally, the spatial relationship between ecological zoning and land use types was clarified, and the classification distribution of land consolidation potential was determined through an analysis of the CLC of two-level geographical units. Da’an City, Jilin province, China, was selected as the study area. The results of this study show the following: (1) In Da’an City, the conservation priority areas are concentrated in the north, the development priority areas are concentrated in the central and southern areas, and the comprehensive upgrade areas and adjustment rebuilding areas are in the transition zones. (2) The CLC potential trend is low in the north but high in the south in Da’an City. This paper proposes a framework for a geographical unit delineation method for saline–alkali-enriched cultivated land reserve resource zones, and analyzes the spatial layout of ecological protection demands and land consolidation potential in Da’an City. The results and conclusions of this study will provide a reference for CLC in cultivated land reserve resource areas.