Abstract: Accounting the carbon stock and value of forest resources in state-owned forest farms helps to clarify the forest resources before and after the reform of state-owned forest farms, to understand the status of forest resources, to reasonably formulate forest resources protection and management measures, and to provide a reference for forestry carbon sink emission reduction and carbon peak and carbon neutrality goal achievement in state-owned forest farms. Using the collected forest resources inventory data before and after the reform of state-owned forest farms between 2015 and 2018, the total carbon stock of forest resources and its fluctuation in the Xijiang Forest Farm were calculated by the forest stock method. According to the classification of different forest types, the carbon stock and value of forest resources were also calculated. The results are as follows: ① After the reform of state-owned forest farms, the forest area increased by 420.19 hm², and the forest stock increased by 10 100 m³, and the forest carbon stock increased from 603 707 to 615 408 tons. Planted forests contributed mainly to these improvements, whose carbon stock increased by 1.74%. ② The value of carbon stocks increased from 57.055 8 to 61.802 6 million yuan from 2015 to 2018, with a growth rate of 8.32%. In conclusion, the reform of state-owned forest farms improved the protection and construction of forest farms, and optimized the forest structure, and as a result, both forest carbon stock and value presented increasing patterns.