Ecological compensation is a financial transfer payment policy with the government as the main subject, and it has a significant incentive to the ecological environment protection behavior in the compensated area. At present, China has established a compensation system for forest ecological benefits, and increased the management and protection of natural forests and public welfare forests. However, in the practice of forest ecological benefits compensation in China, there is still a problem of taking forest area as the main compensation standard, while ignoring the forest ecosystem service function, which may lead to the misalignment of incentive between compensation objectives and results.Carbon sequestration is one of the important ecosystem services of the forests, and it strongly guarantees the realization of national goal of "emission peak and carbon neutrality". Qinling-Daba Mountains are located in the middle of China, covering six administrative regions. As a biodiversity ecological function area in China, it is rich in forest resources and has great potential for forest carbon sink. Taking Qinling-Daba Mountains as the research area, this paper proposed a comprehensive compensation priority framework based on the perspectives of forest carbon sink "quantity" and "variation", to promote the practical significance of carbon sink in the research of eco-compensation standards. The results indicated that: (1) during the study period, the quantity of forest carbon sink increased in most counties, while the function of forest carbon sink decreased in several counties, and the specific reasons were different, suggesting the government should pay attention to the problem that the area or quality of local forests may be reduced; (2) There existed great differences between the carbon sink quantity and variation priority lists. The counties with higher priority of carbon sink quantity may rank lower in carbon sink variation prioirty list. Therefore, the performance of forest carbon sink in both dimensions should be considered in ecological compensation; (3) The comprehensive priority results showed different interval characteristics of "high-median-low" value. The compensation mechanism promoted counties to expand forests and increase forest carbon sinks in high-value interval, and it incentivized counties to conserve forests in the median-value interval, while in the low-value interval, the mechanism encouraged counties to enhance the forest carbon sink function from two directions of forest expansion and conservation. Guided by the results of forest carbon sink conservation and enhancement, the paper effectively excavated the practical meaning of forest carbon sink service in eco-compensation, which is of great significance for advancing the fairness and scientificity of regional forest eco-compensation in China.