I. Introduction
The marine controlled source electromagnetic method is an effective tool for geophysical exploration, and it has been widely used in marine oil, gas exploration and deep structures investigation [1], [2], [3], [4], [5], [6]. With the great improvement of instruments and continuously advancing in data acquisition technology, exploration in complex marine geological environment is becoming more and more convenient, and large number of data have been collected. In order to make full use of these data and give out a reliable interpretation, we need some high accuracy and efficiency tools. High-precision inversion is one of them. As we know, forward is the basis of inversion, and the accuracy and efficiency of inversion highly depend on the forward algorithm. Thus, studying and developing a high-precision forward algorithm for inversion program is of great value in theory and application area.