Marine ecological restoration is a critical approach to addressing ecological damage and ensuring the sustainability of marine ecosystems. Central to this process is the principle of ecological equivalence, which aims to balance the ecological service losses caused by damage with the gains achieved through restoration, thereby maintaining baseline ecological functionality and ensuring the sustainable provision of services. This study systematically examines ecological equivalence by defining three key dimensions: resource equivalence, habitat equivalence, and service equivalence, and identifying measurable indicators for each, such as species abundance, habitat area, and ecosystem service capacity. These indicators form the basis for evaluating ecological losses and guiding restoration efforts. To quantify the scale of compensatory restoration required, Habitat Equivalency Analysis (HEA) and Resource Equivalency Analysis (REA) are utilized, providing rigorous methodologies to ensure that restoration efforts adequately offset the incurred damages. In particular, HEA uses area indicators to assess the loss and gain of habitat services, while REA applies the concept of resources and classification indicators. Both methods are essentially the same, as they establish an equivalent relationship between the benefits provided by restoration projects and the reductions or declines in resources, habitats, or services caused by the damage, in order to determine the type and scale of restoration actions required. Furthermore, the study categorizes the implementation of restoration efforts into two primary pathways: administrative measures and economic incentives. Administrative measures, characterized by command-and-control mechanisms such as legal mandates and regulatory enforcement, ensure compliance but may encounter challenges such as high implementation costs and limited flexibility. Conversely, economic incentives leverage market-based tools, such as ecological credit trading and ecological banking systems, to mobilize private sector participation, enhance resource allocation, and promote scalable and sustainable restoration. These pathways are supported by a robust set of policy safeguards, including the establishment of standardized technical guidelines for data acquisition, indicator selection, and adaptive assessment frameworks. The study also highlights the importance of engaging social capital through innovative models like public-private partnerships (PPP) and ecological-oriented development (EOD), which integrate economic incentives with ecological goals to drive long-term restoration efforts. Finally, the necessity of post-restoration evaluation systems is emphasized to monitor project effectiveness and sustainability over time. In conclusion, this research provides a holistic framework for advancing marine ecological restoration efforts by integrating ecological equivalence principles, rigorous accounting methods, practical implementation pathways, and comprehensive policy guarantees. The findings contribute valuable insights for policymakers and practitioners in the field of ecological restoration, addressing pressing environmental challenges in marine ecosystems.