Incineration of high-content sodium salt organic waste liquid will corrode the refractory material in the incinerator, causing the refractory material to peel off and be damaged. A thermodynamics method was used to study the thermodynamic properties of three common sodium salts (NaCl, Na2CO3 and Na2SO4) on the corrosion of refractory materials (MgO·Cr2O3, MgO·Al2O3, Al2O3, MgO and Cr2O3). The results determined that MgO has the best corrosion resistance and is not corroded by the three sodium salts. On this basis, the thermodynamic corrosion experiments of NaCl corrosion of magnesium oxide at three temperatures of 600, 1000 and 1200 °C were carried out. Analysis of the corrosion product by X-ray diffraction (XRD) showed no corrosion product formation. Studies have shown that thermodynamic calculation can accurately predict the thermodynamic mechanism of alkali metal corrosion to refractory materials, and MgO is a good anti-alkali metal corrosion refractory material.