Abstract:

Economic responsibility audit of natural resource assets，has been proposed by the 3rd Plenum of the 18th Communist Party of China，which is sense to be sustainable economic and social，but how the concrete used in the audit practice，still need to explore. First，this paper analyzes the target of economic responsibility audit evaluation of leaders' natural resource assets，clear the main content and auditees of audit evaluation，secondly try to build economic responsibility audit evaluation index system of leaders' natural resource assets，thirdly discussion this method of audit and evaluation. It aims to provide operational guidance for the Leaders natural resource assets audit.

Key words: natural resource assets, evaluation index system, economic responsibility audit