As one of the most fundamental processes, excited-state proton transfer (ESPT) plays a major role in both chemical and biological systems. In the past several decades, experimental and theoretical studies on ESPT systems have attracted considerable attention because of their tremendous potential in fluorescent probes, biological imaging, white-light-emitting materials, and organic optoelectronic materials. ESPT is related to fluorescence properties and usually occurs on an ultrafast time scale at or below 100 fs. Consequently, steady-state and femtosecond time-resolved absorption, fluorescence, and vibrational spectra have been used to explore the mechanism of ESPT. However, based on previous experimental studies, direct information, such as transition state geometries, energy barrier, and potential energy surface (PES) of the ESPT reaction, is difficult to obtain. These data are important for unravelling the detailed mechanism of ESPT reaction and can be obtained from state-of-the-art ab initio excited-state calculations. In recent years, an increasing number of experimental and theoretical studies on the detailed mechanism of ESPT systems have led to tremendous progress. This Account presents the recent advances in theoretical studies, mainly those from our group. We focus on the cases where the theoretical studies are of great importance and indispensable, such as resolving the debate on the stepwise and concerted mechanism of excited-state double proton transfer (ESDPT), revealing the sensing mechanism of ESPT chemosensors, illustrating the effect of intermolecular hydrogen bonding on the excited-state intramolecular proton transfer (ESIPT) reaction, investigating the fluorescence quenching mechanism of ESPT systems by twisting process, and determining the size of the solute·(solvent) n cluster for the solvent-assisted ESPT reaction. Through calculation of vertical excitation energies, optimization of excited-state geometries, and construction of PES of the ESPT reactions, we provide modifications to experime...