Abstract: The research team led by Professor GAO Yujuan, chief expert of the Heilongjiang Province Think Tank on Ecological Civilization Construction and Green Development and professor at the College of Economics and Management, Northeast Forestry University, systematically analyzed the contradiction faced by the Greater Khingan Range Forestry Group between blocked resource monetization and low-end value chains after the complete logging ban. With the favorable ecological foundation of the Greater Khingan Range region, the team constructed a “dual-industry integration” development path that coordinates the understory economy and ecotourism industries by driving tourism development through the understory economy and boosting the understory economy through ecotourism. By constructing a “Tourism + X” industrial integration model, the team successfully transformed the unique ecological foundation into differentiated market competitive advantages, providing a practical and feasible solution for similar state-owned forest areas nationwide to answer the “Three Questions of Forest Areas.”