In recent years, underwater wireless ultrasonic energy transmission technology (UWUET) has attracted much attention because it utilizes the propagation characteristics of ultrasound in water. Effectively evaluating the performance of underwater ultrasonic wireless energy transmission is a key issue in engineering design. The current approach to performance evaluation is usually based on the system energy transfer efficiency as the main criterion, but this criterion mainly considers the overall energy conversion efficiency between the transmitting end and the receiving end, without an in-depth analysis of the characteristics of the distribution of the underwater acoustic field and the energy loss that occurs during the propagation of acoustic waves. In addition, existing methods focusing on acoustic field analysis tend to concentrate on a single parameter, ignoring the dynamic distribution of acoustic energy in complex aquatic environments, as well as the effects of changes in the underwater environment on acoustic propagation, such as spatial variability in temperature and salinity. These limitations reduce the usefulness and accuracy of models in complex marine environments, which in turn reduces the efficiency of acoustic energy management and optimization. To solve these problems, this study proposes a method to evaluate the performance of underwater ultrasonic energy radiation based on the spatial distribution characteristics of acoustic power. By establishing an acoustic power distribution model in a complex impedance–density aqueous medium and combining numerical simulation and experimental validation, this paper explores the spatial variation of acoustic power and its impact on the energy transfer efficiency in depth. Using high-resolution spatial distribution data and actual environmental parameters, the method significantly improves the accuracy of the assessment and the adaptability of the model in complex underwater environments. The results show that, compared with the traditional method, this method performs better in terms of the accuracy of the acoustic energy radiation calculation results, and is able to reflect the energy distribution and spatial heterogeneity of the acoustic source more comprehensively, which provides an important theoretical basis and practical guidance for the optimal design and performance enhancement of the underwater ultrasonic wireless energy transmission system.