Abstract: In general, the value of the "reservoir" of tropical rainforest national park (hereinafter referred to as TRNP) possesses strategic significance for a country. Nevertheless, owing to the fact that TRNP is characterized by complex beneficiaries, multiple ecological benefits and accounting boundaries of water ecosystem services, still exists a multitude of challenges for its accounting methods, which not only results in great difficulty in conducting the conservation and restoration of TRNP based upon an accurate accounting, but also holds back the achievement of the water ecological product value of TRNPs and the process of constructing national ecological civilization pilot zone. Under such circumstances, this study first clarified the multi-beneficiaries, multi-scale ecological benefits, and multi-boundaries assessment framework of water ecosystem services of TRNP, reviewed the accounting methods of water ecosystem services of TRNP and subsequently summarized their advantages and challenges, and further combined the formation mechanisms of water ecosystem services of TRNP to put forth instructive implications for accounting studies. Altogether, this paper is expected to provide theoretical and methodological support for the accounting of water ecosystem services and the management and conservation of water ecosystems of TRNP.