Abstract: To improve the current situation of the continuous deterioration of ecological environment in our country,it is necessary to establish a sound environmental protection mechanism.The policy of forest-chief system has exerted its superiority and been promoted vigorously throughout the country.By sorting out the research status of the forest chief system policy and economic responsibility audit evaluation indicators,the paper classified and designed the indicators carefully in the four key areas of the forest chief system,namely policy implementation,fund revenue and expenditure,environmental protection and governance development,preliminarily identified the main primary indicators,selected the key secondary indicators for application,and explored the construction of the economic responsibility audit evaluation index system under the forest chief system.Its purpose was to strengthen the audit department’s supervision and assessment of the "forest chief" and the forest chief office,to promote the further implementation of the forest chief system policy,and to urge the coordinated development of economy and ecology.