Ecosystem asset or nature capital is a comprehensive embodiment of natural resources and services of ecosystem. This inherent attribute of ecosystem is gradually recognized with the concept of sustainable development. And as an important part of the national or regional total assets, they support the sustainable development of social economy and provide the sustainable welfare for human beings. Evaluating the status and changes of ecological assets, scientific management and rational use of ecological assets, and integrate the ecological assets management with the social economic management, all these are the key issues to achieve the sustainable development of human society. In this paper, research progress of ecological assets evaluation and management is systematically reviewed at home and abroad, and research focus in the future is put forward. In terms of the connotation of ecological assets, although the understanding of domestic and foreign scholars is different in the early stage, with the continuous development, domestic understanding of ecological assets is gradually similar to that of foreign countries. In terms of research content, more researchers pay more attention to the ecological assets evaluation and measurement, accounting and account management, serving human well-being and sustainable development. Of course, positive progress has been made, but there are also some shortcomings, especially in the comprehensive evaluation model of ecological assets including natural resources and ecosystem services. In the future, we need to strengthen the research on the connotation and importance of ecological assets, the evaluation method of all factor ecological assets and the whole process accounting and trade-off management based on the dual attributes of natural ecosystem. In China, we need to strengthen the basic standards of ecological assets accounting, standardize account management and application system research.