通过比较分析有关林地价格的各种理论，论述了林地价格的本质及其构成，提出林地纯收益现值是确定地价的基础，并根据１９９５年泾川县三北防护林二期工程成果检查验收材料，运用比较法对全县各项林地资产作了估算，在三北二期间林地资产总值为２．１７１２６亿元 By comparing and analyzing various theories about the price of forest land, this paper discusses the essence and composition of the price of forest land, and puts forward that the present value of net return of forest land is the basis for determining the land price. According to the results of the second phase project of Three North Shelterbelt in 1995, , The use of comparative law on the county’s forest land assets were estimated in the three North two period total forest assets of 2.17126 trillion yuan