Abstract: Taking forest resources assets based on the stand level as research object, this paper makes an in-depth analysis of the impact factors of the forest price and the composition of forest resources assets value. By applying the labor value theory and commodity pricing principle, it points out that the factors of the standing trees value can be divided into general factors and special ones. Through the dynamic changes of the forest land types during the reproduction process of forest resources, and the analysis of the characteristics of the standing trees resources assets, as well as the non-forest land resources assets, this paper puts forward the idea that the forest resources assets during operation period are composed of three parts, i. e. , the current standing trees resources assets, the non-forest land assets of current stand in sustaining state after now, and the nonforest land assets that are waiting for updating after current stand trees become mature and are cut. These conclusions could provide references for deepening the reform of forest tenure system.