Current accounting standards and systems do not include the accounting of forest ecological assets.With the increasing attention that people pay to forest ecological issues and the needs for accounting information disclosure,its value accounting has become a forefront issue and hot topic in the accounting profession.The profound issues about its particularities,accounting recognition and measurements are to be solved. Based on the analysis of the features of forest ecological assets and its impacts on accounting recognition and measurement,this paper proposes that accounting recognition should be based on the appraisal and a fair value model is suggested for initial and further measurement of forest ecological assets.For the fair value measurement, the appraisal techniques of non-market values should be given more consideration.And its value appraisal methods should refer to the existing mature ecological economic or environmental economic appraisal methods. Current accounting standards and systems do not include the accounting of forest ecological assets.With the increasing attention that people pay to forest ecological issues and the needs for accounting information disclosure, its value accounting has become a forefront issue and hot topic in the accounting profession. Based on the analysis of the features of forest ecological assets and its impacts on accounting recognition and measurement, this paper proposes that accounting recognition should be based on the appraisal and a fair value model is suggested for initial and further measurement of forest ecological assets. For the fair value measurement, the appraisal techniques of non-market values ​​should be given more consideration. And its value appraisal methods should refer to the existing mature ecological economic or environmental economic appraisal methods.