Ecological capital includes natural capital as "stock" capital and ecosystem services as "flow" capital. At present, NECA is mainly reflected in the accounting of ecosystem services in order to estimate "flow" capital value. The objective of ecosystem services accounting is to assess the benefits for human welfare and sustainable socioeconomic development. These ecosystem services are subdivided internationally into provisioning, regulating, and cultural services.Provisioning refers to the production of services like food and water. Regulating refers to the control of climate and disease and includes climate regulation, water conservation, soil conservation, flood storage, pollutant degradation, carbon sequestration, oxygen release, and pest control. Cultural services include spiritual and recreational benefits.In 1967, Krutilla introduced existence value into the mainstream economic literature for the first time, laying a theoretical foundation for the subsequent quantitative assessment of the value of ecological capital [1]. NECA includes physical and monetary accounting, which mainly accounts for the direct use value, indirect use-value, and non-use value of ecological capital. Among them, the physical amount of ecological capital is quantified by various approaches, including statistical methods and remote sensing analysis methods, such as the CASA model, USLE model, InVEST model, etc. The monetary value can be calculated by a variety of methods, including adopted market value method, expense expenditure method, travel cost method, recovery and protection cost method, shadow price method, opportunity cost method, contingent valuation method, and other environmental-economics methods. Due to different conversion standards, the value of ecological capital is not consistently evaluated by different valuation methods. In general, the direct use value of ecological capital uses the market value method, the indirect use value uses the alternative market method, and the non-use value applies the contingent valuation method.In practice, the value of ecosystem services can be calculated by complementary, bottom-up and top-down equivalent factor methods. The bottom-up valuation method is based on the quantity and the unit price of ecosystem services that are aggregated to estimate the total value of ecosystem services. This method originated from the article, "The Value of the World's Ecosystem Services and Natural Capital," published by Costanza et al. in Nature in 1997 [2], and applied in China by Wenhua Li [3], Zhiyun Ouyang [4,5], and other national scholars. It is very pertinent for assessing local conditions. According to the ecological characteristics of a specific region at a certain time, the ecosystem services are summarized one by one, and the corresponding value is estimated according to the unit price of the service for that year. However, due to the different types of ecological assets, specific accounting indicators, and valuation methods, the comparability of accounting results remains uncertain.