将用材林林价测算方法概括为三条途径。成本、收益及市价途径。分析了近年来用材林林价测算理论的发展。最后 ,对利息与利润是否都计入林价及利润率是否随营林过程发生变化问题进行了探讨 The timber forest price calculation method is summarized into three ways. Cost, revenue and market price approach. In recent years, the paper analyzes the development of timber forest value estimation theory. Finally, whether the interest and profit are included in the forest price and whether the profit margin changes with the process of forest management were discussed