With the development of military weapons, abdominal injury caused by high-powered precision-guided bombs has become the most common injury in naval combat. Meanwhile, it often combines with seawater immersion injury in the naval combat environment, causing seawater-immersed opened abdominal injury. This paper analyzes the injury mechanism, characteristics, and treatment difficulties of seawater-immersed opened abdominal injury and proposes a “two-part, three-stage” damage-control surgical treatment strategy based on the concept of damage control surgery for this type of injury. The key points of each stage of the treatment, as well as the future application of this treatment strategy, are also introduced.