The present invention is a marine controlled source electromagnetic method finite element forward method of anisotropic media. The method comprises: firstly, setting a reference electrical conductivity, wherein three non-zero diagonal elements of the reference electrical conductivity are electrical conductivities in the direction of three main axes: x, y, z; next, setting three Euler rotation angles, and after three times of Euler rotation, obtaining an electrical conductivity tensor model in any direction; then starting from Maxwell equations, obtaining a finite element equation that is satisfied by magnetic vector potential and scalar potential under Coulomb regulations on a condition that the electrical conductivity presents anisotropy; then, performing discrete segmentation on a research region by using a non-structural grid, so that a complicated geoelectric model can be constructed; combining an incomplete LU discomposition pre-condition factor with an IDR(s) algorithm, so as to realize efficient and precise solution of a large sparse linear equation; and finally, deriving vector potential and scalar potential of a secondary field by using weighted moving least squares solution, to obtain each component of an electromagnetic field. The method provided by the present invention has excellent universality and can be promoted for electromagnetic method numerical value simulation with complicated electrical conductivity distribution and high precision.