Guangdong Province is one of ten key collective forest area in south China. Collective forest is accounted for 91.5%of the total area of forest land. This paper is based on field surveys, and combines existing research results and relevant economic theory. In order to analyse the perfonnance of the reform of collective forest tenure system perfonnance in Guangdong Province, which is called dividing share and profit, so as to effectively promote the reform of collective forest tenure system and provide ideas...