Abstract: In order to better carry out the management of forest resources and serve the decision-making process for forest management,this paper has established the accounting model of forest land,and calculated the optimal forest land prices based on the collected data of forest area,afforestation area,forest disaster areas such as forest fires,forest pest and disease area etc.from 1990 to 2007 in China according to the theory of economic cybernetics.The results showed that the regression goodness of fit R²=0.916 for afforestation area A(k) and forest area L(k),and the regression coefficient R²=0.958 for forest disaster areas C(k)、forest area L(k) and forest logging area F(k) in accounting models of forest land,and the R²=0.998 for forest area L(k) and forest logging area F(k) in regression models,the whole coefficients have statistical significance in those models.Further more,this paper calculated the optimal price of forest land in China were 0.976×104 yuan /hm² currently based on above accounting models.Finally,the paper also discussed on the forest resources accounting issues,and pointed out that the current accounting does not taking account of the optimal price of forest land,the feasibility of policy control and the characteristics of the forest and so on,with the result that the accounting prices for forest land are quite difference,and the accounting results are not scientific and reasonable.The paper proposed that to establish China's forest accounting model,and strengthen basic statistics on forest accounting data,as well as to calculate the optimal price of forest resources accounting in China.