| Forest resources not only provide tangible material products such as timber, core wood, non-lumber products to human beings, but also provide environment services (intangible products), such as water conservation, carbon sequestration, biodiversity and so on. In recent years, people more and more realized the value of environmental services which was provided by forest resources, and if those forest function degradation or loss, human beings will have to pay high price for it. So study of forest resources value is increasingly becoming the academic front. Due to the characteristics of forest resources value, studies results form ecology and environment researchers are lack economic thoughts, do not coincident the economic logic system. Therefore, there are different perspectives on this issue of forest resources value between economists and ecologist.The research focuses on preliminary study and analysis on the basic principle for forming forest resources value, the main price compositions, and the basic indices system of value accounting of all kinds, by using the methods of the documentation, generalization and extension, normative and positive analysis,qualitative and quantitative analysis and data integration and induction analysis. The results of our research are as follows:cost and profit of forest resources, functions and benefits of forest resources, the value created by the functions and benefits of forest resources, the definitions of direct and indirect benefits of forest resources and the other concerned concepts and the relations among them, direct and indirect benefits of forest resources value accounting, value of benefits and functions of forest resources, misunderstandings on the theoretical study of equalized efficacy; the impossibility of existing the uniform social price of forest resources environment; the utility limitations of the indices system for value accounting of ecological services of forest, the establishment of seven formulas for price calculation of forest resources by using different methods, and under different situation. It was indicated that the concerned laws and regulations for trial estimate of Green GDP need to be improved; the theory, calculation method and technology are uncompleted and many difficulties on theories and technology need to be tested in practice; At the end of our research, the innovations and shortcomings of our research are put foreword including the problem which needs further research.Based on the research above, it was indicated that forest resources value accounting can be conducted both from the perspective of profits and the costs. If the value accounting is conducted from the costs, we don't need to identify the forest resources weather they are built for commercial or for public welfare purpose; but from the perspective of cost, we need to know the identification of the forest resources, then the value accounting can be calculated by using the formula. At last, the research shows that we need a complicated and hard time to treat the Green GDP in an objective and scientific manner, and only in this way the calculation of Green GDP can be calculated reliably, positively and accurately.Firstly, the study proposes the value of forest resources should be based on a unified theory. Secondly, the study comprehensively analysis the unreasonable computation exist in the assessment of forest resources. Finally, in study area, we use the re-built assessment system to evaluate forest resources value. The assessment results indicate using the assessment system of forest resources value, which removed and modified the unreasonable factors, the evaluate results can more accurately reflect the value of forest resources. |