The large-scale production of polyethylene in the petrochemical industry requires the effective removal of trace amounts of acetylene impurities. Currently, acetylene is selectively reduced to ethylene via catalytic hydrogenation under high-temperature and high-pressure conditions. However, owing to the harsh reaction conditions of this thermocatalytic method, it requires significant energy and lacks selectivity. Electrocatalytic acetylene semi-hydrogenation (EASH) has emerged as a promising alternative to traditional thermal catalytic hydrogenation. In this study, the density functional theory (DFT) calculations were used to systematically investigate the electrocatalytic activity and selectivity of 25 nitrogen-doped graphene composites containing 3d, 4d, and 5d transition metals (MN4-G) toward EASH, aiming to identify efficient single-atom catalysts (SACs) for EASH reactions. Firstly, the binding, cohesive, and formation energy calculations reveal that all single metal atoms except Mo, Ru, Ag, W Re and Os can be stably immobilized on nitrogen-doped graphene. Secondly, the Gibbs free energy diagram exhibits that Cu and Ni SACs promote EASH and inhibit the hydrogen evolution side reaction. Moreover, the d-band center of the metal site and the acetylene adsorption energy can be used as characteristic descriptors to predict the EASH selectivity of the catalyst. Finally, the mechanism of catalytic activity is described from the perspective of electrons and orbitals, revealing the coupling between dz2 and C2H4-πz∗ orbitals plays a vital role in ethylene desorption. This study provides an in-depth understanding of the mechanism of high-efficiency EASH catalysts at the electronic orbital level.