摘要:Global climate change makes forestry carbon sequestration a hot issue. In order to improve the comprehensive benefits of forest management, this paper studies the carbon accounting problem, and uses the forest stock conversion factor method to create a carbon sequestration accounting model based on the reserve transformation method. Then, the HWP carbon sequestration accounting algorithm is obtained after the improvement of the reserve change method and the atmospheric flow method with the HWP half-life as a bridge. Based on the ecological and economic benefits, a multi-objective and multi-attribute decision-making model for forest management plan is constructed, and the optimal strategy of stand structure based on selective cutting is proposed. Finally, the entropy weight TOPSIS method is used to quantitatively analyze the comprehensive benefit value and provide suggestions for forestry departments. To verify the model, we chose the Greater Khingan Mountains forest region as the research site. Through successive iterations of CSAM, we calculate that the forest will absorb 534 million tons of live forest and forest products in 100 years. From the stand structure of the forest area, when the selected cutting intensity is 20% and the selected cutting cycle is 10.7 years, the comprehensive benefit value of the Greater Khingan Mountains is the highest.