The efficiency evaluation of forestry green economy development is related to the direction of forestry development and plays an important role in balancing the economic and environmental issues within that forestry development. The existing research faces three challenges: first, the output indicator is singular; second, the perspective of a self-assessment is extremely limited; and third, the multi perspective fusion method is not in line with the mechanism of the cross efficiency evaluation model. To address these challenges and the characteristics of forestry development output, we constructed multi-level output indicators from four aspects: ecology, economy, society, and sustainability and used evidence reasoning to combine the output indicators. Based on the perspective of a cross evaluation among peers, four different cross efficiency values are defined from the evaluation relationship between the different decision-making units to obtain economic–aggressive, social–neutral, ecological–benevolent, sustainable–neutral, and comprehensive–neutral cross efficiencies. According to the relationship between self- and cross evaluation, an order conditional entropy cross efficiency aggregation model has been proposed and used to analyze the development efficiency of the forestry green economy in 31 Chinese provinces in 2019. Considering the uneven distribution of the forestry resources in China, the development in the 31 provinces and cities is divided into four types by discussing the relationship between the output indicators and efficiency, while the reasons for the unbalanced development and the poor comprehensive development are discussed according to five cross efficiencies.

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Forest carbon sink efficiency refers to the efficiency of input-output indicators related to carbon sinks. This paper studies carbon sink efficiency from the perspective of resource allocation; guides the optimal allocation of resources; and selects forestry employees, forestry investment amount and afforestation area as input indicators; the forest carbon sink efficiency in China is calculated and analyzed based on a data envelopment analysis model by converting the forest volume into the forest carbon sink through the volume expansion factor method. The grey prediction model is used to estimate the change in the input indicator, and the production possibility set is constructed with the input indicator before and after the change and the current output indicator. The efficiency of the decision units before the change is calculated, and through the comparison of efficiency, the conditions of forest carbon sink increase in 15 provinces are obtained. The optimal allocation of the output indicator is calculated based on the inverse data envelopment analysis model. The largest increase in forestry carbon sink is 169,362 megatons in Guangdong, and the smallest is 619 megatons in Tianjin. Finally, some suggestions for the path of forest carbon sink increment are put forward.