Oyster reef habitat is a complex ecosystem composed of clustered oysters, other organisms, and environments, with great potential of carbon fixation and storage, which makes oysters reef systems play critical roles in coastal ecosystems. However, there is currently insufficient understanding of the carbon sources and sinks in oyster reef habitats. The main issue is that both oyster calcification and respiration release CO₂, and the assessment of carbon sources and sinks overlooks the overall carbon sink value brought about by the processes of calcification, assimilation, and deposition, as well as the carbon sink effects from oyster reef ecosystem functions. Therefore, it is necessary to recognize the carbon sink value of oyster reef habitat again. On the one hand, the carbon source and sink of oyster reef habitats need to be evaluated from the overall carbon cycle of the oyster reef itself, including sedimentation, calcification, respiration, erosion, resuspension and remineralization in the oyster reef system; On the other hand, the carbon sequestration effect caused by oyster reef ecosystem services needs to be evaluated from the perspective of the ecosystem service value of oyster reefs, linking ecosystem service value and carbon value, and thus incorporating it into the carbon sequestration accounting system. In order to systematically assess the carbon "source-sink" of oyster reef habitats and effectively promote the ecological restoration of oyster reefs, starting from the perspective of achieving sustainable carbon sequestration in coastal ecosystems, this study firstly proposes a strategy for the overall evaluation of carbon sources and sinks, then explores the coupling effects of oyster reef habitats with other blue carbon, briefly discusses the role of carbon sequestration and storage driven by microorganisms, and finally emphasizes the technical system for the sustainable development of oyster reef habitats. To sum up,a system strategy is proposed to protect the ecological restoration of oyster reefs, including(1) to clarify the source and sink of carbon in oyster reef habitat from the perspective of combining the three pumps of BP, CCP, and MCP with ecosystem functions; (2) establishing the coupling between oysters and other blue carbon systems to regulate the increase of coastal ecosystems from the perspective of material circulation and energy flow; (3) to study the living environment to increase the survival rate of oysters and change the attachment base of oysters to complete the protection and restoration of oyster reefs. These measures can provide theoretical and technical support for ocean negative carbon emission and the implementation of the "Carbon Peaking and Carbon Neutrality Goals".