The use of forest carbon storage function to offset carbon emissions has become the main way to achieve the dual carbon goal. Based on domestic and foreign literature and standards, this paper discusses the measurement methods and applicability of forest carbon sequestration in three dimensions: GEP accounting, greenhouse gas inventory compilation and forestry carbon sequestration projects. The results show that: (1) Based on the purpose of compilation: the greenhouse gas inventory focuses on assessing the carbon sequestration intensity of regional forests and serves the carbon emission reduction policy; GEP accounting reflects the production and service capacity of forest carbon sequestration activities through economic means; Forestry carbon sequestration projects form. offset products through artificial carbon sequestration measures to participate in carbon emission reduction. (2) based on the value level; Greenhouse gas inventories reflect the natural carbon absorption capacity of forests, i. e. , ecological values; The GEP accounting and forestry carbon sequestration projects reflect economic value by assessing carbon sequestration intensity or participating in market transactions in combination with carbon prices. (3) Based on the measurement method of carbon sequestration: the calculation of carbon sequestration in the GEP accounting methodology is mainly based on carbon flux data, including the carbon sequestration rate method and the plant production function parameter method. The compilation of greenhouse gas inventories is mainly based on the carbon stock change method, supplemented by the carbon flux method. In the forestry carbon sequestration project, the carbon sequestration is measured by comparing the carbon storage changes of the project with the baseline scenario, and the calculation method and parameter selection of carbon storage are similar to the compilation of greenhouse gas inventory. Through the comparative analysis of the three accounting systems, it can provide a reference for the selection of forest carbon sequestration measurement methods, and better promote climate change response and ecological protection.