As an effective carrier of ecological compensation and value realization of ecological products，forestry carbon brings together ecological benefits，economic benefits and social benefits. It is an important path to realize “clear water and green mountains are gold and silver mountains” and an important measure to achieve carbon peak and carbon neutralization. This report systematically reviews the background and significance of carbon peak and carbon neutral goals，and makes an in-depth description of the development opportunities，content composition and path selection of China’s forestry carbon sink，analyzes the bottleneck and key points of the current development of forestry carbon sink，such as China’s per capita forest resources are scare，the development foundation of forestry carbon squestration is weak and soon. Putting forward countermeasures and suggestions for further tapping the development potential of forestry carbon sink and promoting the realization of dual carbon goals in the future，like clarity the development potential of forestry carbon squestration，stimulate endogenous power based on the actual situation of prestry carbon sink region.