Motion sickness is a physiological disorder induced by abnormal acceleration stimuli during spaceflight, aviation or sailing. It has been confirmed that the vestibular system, as the core for locomotion sensing and acceleration information processing, plays key roles in motion sickness initiation and autonomic symptom development. Although the mechanism of motion sickness is still unclear, there have been new breakthroughs in recent years about the physiological basis of sensory conflict theory and the neural mechanism of autonomic reflex. This paper reviewed the progress in the vestibulo-visuo-proprioception information integration, the involvement of vestibulo-hippocampus and vestibulo-cortex in locomotion information processing, vestibulo-autonomic reflex pathway, vestibular neurotransmitter system and anti-motion sickness drug targets, laying a foundation for promoting the development and application of novel countermeasures for motion sickness.