[Objective] The accounting targets for carbon sequestration in ecological restoration were clarified in order to provide a scientific basis for further formulating policies and measures for carbon sequestration and carrying out relevant research to achieve carbon neutrality as scheduled. [Methods] The meaning and function of carbon sequestration in ecological restoration were reviewed. The mechanisms and approaches of carbon sequestration in ecological restoration were introduced. The effects of different measures on carbon sequestration in ecological restoration were analyzed. Potential methods and countermeasures for carbon sequestration in ecological restoration were proposed. [Results] The three main pathways for ecological restoration include forest and grass, soil, and wetlands. The carbon sequestration effect is remarkable, and carbon sequestration potential is huge, long-term, and sustainable. [Conclusion] In order to achieve a greater degree of carbon sequestration, it is necessary to seek new breakthroughs in the field of ecological restoration, promote improvement in ecosystem quality and efficiency, comprehensively strengthen resource protection, continue to tap the potential of ecological carbon sequestration growth, and further promote ecological restoration and governmental engineering and construction projects.