Auditing of Natural Resource Assets
Auditing of natural resource assets means putting an entrusted person in charge and includes changes in the assets and eco-environment relevant to the performance review of the said person.
This is a regulation system with Chinese features. The auditing will be conducted by the state auditing offices. When Party or government officials leave their posts, they have to pass an audit of compliance, rationality and efficiency regarding the development, consumption, protection and treatment of natural resources during their tenure in office.
The 18th CPC Central Committee, at its third plenary session in 2013, announced the decision to audit natural resource assets when leading officials leave their positions.
According to the overall plan to reform the system for developing an eco-civilization, issued by the central authorities in September 2015, relevant auditing would be included in the system of performance review and accountability for eco-environmental damage.
In November 2015, the central authorities published a document on conducting pilot auditing of leading officials. The pilots gained experience and laid the foundations for the formal introduction of an auditing system in November 2017.
Auditing of natural resource assets is an institutional innovation for building an eco-civilization, and a major move toward eco-environmental conservation. Following its implementation, leading officials are reminded of their duties in relation to natural resource asset management and eco-environmental protection.
自然资源资产离任审计
自然资源资产离任审计，即针对受托管理责任人，将自然资源资产和生态环境的变化情况纳入到主要责任人政绩考核当中的一种审计形式。自然资源资产离任审计，是一项具有中国特色的监管制度，由国家审计机构牵头，依据相关法律法规，在党政领导干部离任时，对其任期内自然资源开采、耗用、保护和治理等受托责任履行情况的规范性、合理性和效率性进行评价考核的活动。
2013年11月，中共十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》，对领导干部自然资源资产离任审计作出明确部署。2015年9月，中共中央、国务院印发《生态文明体制改革总体方案》，将领导干部自然资源资产离任审计纳入完善生态文明绩效评价考核和责任追究制度。2015年11月，中共中央办公厅、国务院办公厅印发《开展领导干部自然资源资产离任审计试点方案》，审计试点围绕“审什么、怎么审、如何进行评价”进行了积极探索和经验总结，为领导干部自然资源资产离任审计制度常态化提供实践基础。2017年11月，中共中央办公厅、国务院办公厅印发《领导干部自然资源资产离任审计规定（试行）》，明确审计内容和重点，标志着一项全新的、经常性的审计制度正式建立。
自然资源资产离任审计是社会主义生态文明建设的一项重大审计制度创新，是加强生态文明建设的一项重要举措，对完善生态文明绩效评价考核和责任追究制度，推动领导干部切实履行自然资源资产管理和生态环境保护责任具有重要意义。