Abstract: Marine ecological product accounting is an important part of the implementation of the value realization of ecological product in China. This article compiles, summarizes and concludes the relevant studies on accounting for marine ecological products home and abroad. Results show that theoretically, the research on marine ecological product accounting was still in the initial stage and the theory of accounting had not yet formed a unified consensus. The accounting methods of marine ecological product urgently need to be further improved as they have been characterized by a lack of standardization and uniformity. In accounting theory and methods, there is currently a notable deficiency in the application research based on value accounting both domestically and internationally. The article designs a framework system from the theoretical research to the application practice of marine ecological product accounting from three dimensions: mechanism research, accounting system and application practice. A systematic feedback mechanism of “supporting technical methods with theory, promoting application practice with technical methods, and improving theory and technical methods with practical experience feedback” is formed including mechanism research, accounting research, data sharing and application research. Recommendations for conduct of research and practice related to marine ecological product are proposed based on 4 aspects: theoretical research, accounting system, data sharing and application practice, with the aim of providing scientific support for the establishment of a sound mechanism for realizing the value of marine ecological products at national and local levels.