Thepaperreviewedthereferencesofcarbonsequenceandoxygenreleaseofforestresources.Thedynasticphysicalaccountingmodelisestablished,andbenefittransfermodelisadoptedtocalculatewillingtopayforcarbonsequenceandoxygen.BengheForestryFarmofLinyiPrefectureofShandongProvinceisselectedasthecasestudyarea,theaccountingresultispresentedinthepaper.