Abstract: Based on the real situations of forestry reserves in China and the international research tendency concerning natural resources a new concept for establishing a system to account forest environmental resource was proposed,and the conception of forest environmental resource,its main content and basic principles,ways and related policies to quantify it in monetary terms were also presented in this paper.By several case studies authors described the significance of accounting of forest environmental resource and its effects on economy structure,then suggested establishing industrial forest environmental resource and gradually adapte it to market economy be an effective way to solve forest resource crisis in China.