根据森林资源资产评估理论，运用重置成本法、收益现值法和效果评价法，对甘肃省三北防护林的林地资产、林木资产、防护效益和环境价值进行了评价。结果表明：三北防护林的总资产为１，４７４，６２９．４８万元，其中林地资产３５，０６５．３５万元；林木资产３４２，７７７．９３万元；生态效益价值９９５，６００万元；社会效益价值１０１，１８６．２万元；比例为２．４∶２３．２∶６７．５∶６．９。生态效益价值是直接经济价值的２．９倍，充分显示营造生态经济型防护林模式的重要作用 According to the theory of forest resources and assets appraisal, resettlement cost method, income present value method and effect appraisal method were used to evaluate the forestland assets, forest assets, protection benefit and environment value of Sanbei shelterbelt in Gansu Province. The results showed that the total assets of the Three North Shelterbelt were 147426294800 yuan, of which 3550653500 yuan of forest land assets; forest assets of 34277779300 yuan; ecological benefit value of 995600000 yuan; The value of social benefits is 101,186.2 million yuan; the ratio is 2.4: 23.2: 67.5: 6.9. The value of ecological benefits is 2.9 times of the direct economic value, which fully shows the important role of eco-economic shelterbelt model