Abstract: It is important to study the theory of forest carbon sequestration counting methodology under the background of global climate change. This article reviewed the latest progress in recent years about this field based on literature metrology, and compared the advantages and disadvantages of each method. Forest carbon sequestration counting methodology include based on sample inventory method, remote sensing estimation method and model simulation. To choose the appropriate method need to consider the data information, the emphasis of the research as well as the compatibility among the various methods, and so on.At present, the core goal of forest carbon accounting is to built allometric growth equation of different tree species, scaling is a main difficulty. In the future, the main trend to solve scaling problem and carbon cycle research is the integrated use of sample plot survey, remote sensing estimation and model simulation too. Especially to strengthen artificial forest adaptive management under the background of global climate change, scientific assess artificial forest carbon sequestration potential, improve the necessity of artificial forest carbon sequestration potential evaluation method. At the same time, the forest ecosystem C-N-H₂O coupling cycle regulation mechanism and its biological research also need to be strengthened, and the uncertainty of forest ecosystem carbon balance evaluation should be reduced.