简介：Currentaccountingstandardsandsystemsdonotincludetheaccountingofforestecologicalassets.Withtheincreasingattentionthatpeoplepaytoforestecologicalissuesandtheneedsforaccountinginformationdisclosure,itsvalueaccountinghasbecomeaforefrontissueandhottopicintheaccountingprofession.Theprofoundissuesaboutitsparticularities,accountingrecognitionandmeasurementsaretobesolved.Basedontheanalysisofthefeaturesofforestecologicalassetsanditsimpactsonaccountingrecognitionandmeasurement,thispaperproposesthataccountingrecognitionshouldbebasedontheappraisalandafairvaluemodelissuggestedforinitialandfurthermeasurementofforestecologicalassets.Forthefairvaluemeasurement,theappraisaltechniquesofnon-marketvaluesshouldbegivenmoreconsideration.Anditsvalueappraisalmethodsshouldrefertotheexistingmatureecologicaleconomicorenvironmentaleconomicappraisalmethods.