| Environment is the foundation of people relies for survival and development, and if people can live in harmony with environment, it can get sustainable development. Forest resources is one of the environment, which owns nitrogen release oxygen, air purification and a series of ecological value. Also forest is the air purifier which can effectively control the formation of haze, protect good survival and development. The value of forest is huge, effectively excavating the potential value can help us spontaneous to protect the environment during understanding the environment, thus promote the balanced and sustainable development of economic social and environmental resources.First, through the research on the basis of related literature, this paper summarizes the pros and cons of various views and methods. And based on the theory of which environment is valuable, which value can be aggregated and cumulated, we construct the forest recreation value accounting system using the marginal opportunity cost method from the producers’ view. Then we take 39 Qinling forest parks as the empirical objects, for the value of the forest recreation business accounting. The conclusion is that the all recreation value is about 21.63 billion yuan, among them, the marginal external cost namely forest ecological value accounting for 74.12% of the total value of resources itself, which indicates that the ecological function of forest recreation mainly relies on itself to produce value, as the forest resources is environmentally friendly by explanation, which brings the positive marginal external value and as the main value in the forest recreation. And among the external cost of forest recreation value, the maximum value is by forest nitrogen release oxygen, accounting for 35.07% of the value of the external cost. The value proportion of conservation of soil and water conservation, air purification, biodiversity gradually reduced.Secondly, on the basis of the certainly great value of forest resources, in the next decade, we pay more attention to how coordinate the economy and society so that promote the forest environmental value. Through scene analysis method, we set different scene. We select government regulation, market development, consumption pattern to construct eight basic logics from driving forces of the high impact level and high uncertain level, and describe the corresponding scenario analysis combined with the key decision factors on the conservative results, the intermediate results and the best result, then draw the ascension path in the different situation.Through the above theoretical and empirical research, we concluded that how to make effective value out of the forest resources, how to promote the coordinated development of the economic society and the forest to forest environmental value, we must vigorously develop tourism and advocate ecological tourism; integrate the forest resources and give full play to the advantages of cluster; transform the mode of residents’ consumption and improve the environmental protection consciousness; broaden the financing channels and improve the investment environment. Through the joint efforts, we will give play to the superiority of the forest, realize the sustainable development of people. |