Advantage and disadvantage were compared among the main carbon offset standards for international voluntary carbon sequestration market.

The voluntary carbon market can be divided into two distinct components:the Chicago Climate Exchange(CCX) and more dispersed through the OTC(OTC) market.

Based on the analysis of the significance of improved forest management projects in implementation of international convention and improvement of enterprise s "green"image and maintenance of national ecological security in China, this paper discusses the necessity of improved forest management projects included into the market for voluntary carbon offset.

The domestic and international background for cultivating forestry carbon sequestration market in Yunnan Province was introduced,the important significance to cultivate forestry carbon sequestration market in Yunnan Province was analyzed,and the institution conception for nurturing the forestry carbon sequestration market in Yunnan Province was thereafter proposed in the paper.

Based on the theory of Welfare Economics and market structure theory this paper analysis the concept of carbon tax and externality of the consumers and producers in the forests carbon sink market, belive that the impact of the market is correcting externality, prove that the forests carbon sink market is oligopsony at presant.