This paper uses the visual analysis software CiteSpace to sort out and analyze the development status and research hotspots of ecosystem assets research at home and abroad， and finds that there are great differences in the concept and accounting of ecosystem assets in academic circles at home and abroad. Foreign academic circles have established a relatively perfect accounting system for ecosystem assets， and applied the concept of ecosystem assets to decision-making management; China has only formed some research results in the physical quantity accounting of ecosystem assets. Most of the value accounting is ecosystem service accounting， and the value accounting results of ecosystem assets in the substantive sense are almost blank. In addition， China"s academic circles have made some achievements in the field of ecosystem asset capitalization and marketization. Based on the results of bibliometric analysis， this paper puts forward suggestions on the future research direction of ecosystem assets， that is， further clarify the concept of ecosystem assets， refer to seea and other international experience， integrate ecosystem assets accounting into the national economic accounting system， establish the standard system of ecosystem assets evaluation and accounting， and construct the market-oriented trading system of ecosystem assets.