This article firstly analyzes the main types of accounting measurement attributes and the using and impact of accounting measuring on consumable forest assets in enterprises.Secondly,it analyzes the characteristics of consumable forest assets and impact of the choice on accounting measuring attributes.Once more,it points a train of thought on accounting measuring attribute of consumable forest assets,which is that we should choose the suitable accounting measuring attributes according to the different development stages.This article holds that the historical cost measurement should be adopted mainly on the transition stage,but it should be transited to fair value measurement gradually in the future.Finally,this article puts forward specific countermeasures on carrying out fair value measurement on accounting measuring of consumable forest assets.