The gross ecological product (GEP) is an important index to evaluate the contribution of ecosystem to human welfare. As an important part of GEP value accounting, ecosystem cultural services mainly include three accounting contents: leisure and entertainment, tourism health, and landscape value-added. However, because leisure and entertainment services belong to public goods and lack market value, the current research rarely involves the assessment of ecosystem leisure and entertainment value. With the wide use of parks, green spaces and other spaces, people can not only get mental relaxation and enjoyment from these areas, but also use these areas for exercise and fitness. Therefore, the ecosystem leisure and entertainment services gradually become an important part of the ecosystem cultural services that can not be ignored. Willingness to pay (WTP) is a method to evaluate products with no market value through tourists' willingness survey, but it is not suitable for evaluating regional value due to its strong subjectivity and the influence of sample quality on the evaluation results. The replacement cost (RC) method is a different approach to evaluate non-market products, characterized by ease of use and reduced subjectivity, although it is rarely used to evaluate the value of ecological leisure and recreation services. To sum up, in order to encourage the value accounting and utilization of local leisure and recreation services and further encourage the diversification of ecological product development, this paper took the parkland, waterfront belt, and mountain fitness area in Miyun District of Beijing as the research objects, applied the fitness cost of tourists with the same utility as the alternative expense, and used RC to evaluate the leisure and recreation value of its ecosystem. At the same time, the willingness to pay survey was also conducted, and WTP was also used to assess the recreational value of the ecosystem. The advantages and disadvantages of the two methods were further compared, and the most appropriate value assessment method was selected. The results show that the evaluation results of RC are more reasonable. The parkland, waterfront belt, and mountain fitness area leisure and recreation value are 293 million yuan, 454 million yuan, and 278 million yuan, respectively. The ecosystem leisure and recreation value of Miyun District is 1.025 billion yuan, including 669 million yuan in expenses and 356 million yuan in time. The use of RC is conducive to developing new ideas of non-market value assessment, and the value results also show that even if there is no ecological area with actual fees, it still has high recreational value and can bring spiritual and cultural benefits to human beings.