Abstract: To address the problems of insufficient cold-region adaptability and lack of regional coordination in existing evaluations of forest wellness tourism resources, this study constructs a three-dimensional evaluation system with 48 indicators covering resource characteristics, service capacity, and development potential, based on the coupling logic of resource supply and tourism demand. Taking the 23 forestry bureaus of Longjiang Forest Industry Group as evaluation units, this study employs the analytic hierarchy process, a mean deviation discrimination model, and a differentiation coefficient to conduct the assessment. The results indicate that the study area possesses a relatively favorable resource endowment (4.35), while service capacity is generally lagging (3.57), and development potential shows significant divergence (0.27). The forestry bureaus can be categorized into three types: balanced and synergistic, resource-dominated, and constraint-limited. Spatially, high-value bureaus are concentrated in the southern part, whereas low-value ones are distributed along the northern and eastern peripheries. This method helps identify resource strengths, service weaknesses, and potential constraints, thereby providing a scientific basis for differentiated governance in cold-region forest areas.