Abstract: The marine ecosystem products of cultural services are the non-material benefits provided by the marine ecosystem to improve the quality of human life, including leisure and recreational services, landscape value-added services, scientific research and educational services. As one of the key elements of marine ecosystem products of cultural services, leisure and recreational services provide valuable leisure tourism opportunities for human beings, which make great contributions to the economic development of coastal cities. This paper takes the leisure and recreational services supported by marine ecosystem in Xiamen as the object and its changes are studied from 2006 to 2020 in view of perspective of accounting, including physical accounting and monetary value accounting. Results shows that (a) the number of people participating in coastal tourism of leisure and recreational services based on physical accounting has increased from 16.777 million to 60.365 5 million; (b) the monetary value of the services in Xiamen increased from 6.76 billion yuan to 25.197 billion yuan; (c) the average value of unit sea area within Xiamen marine ecosystem accounting area based on the results of monetary value accounting increased from 22.14 yuan/m² to 82.97 yuan/m². These results presents that the ability of marine ecosystem products provides by marine ecosystem of Xiamen has significance improved against the background of the acceleration of urban economic development and decreased sea area. More important, it reflects that human demand for the marine ecosystem products of cultural services are increasing with the improvement of people's income. Finally, this study also puts forward suggestions on mechanisms to enhance and realize the value of leisure and recreational services, including clarifying property rights, innovating business models and encouraging the participation of diverse entities.