As an important institutional innovation of ecological civilization construction, natural resource assets departure audit has many issues to be explored. This paper systematically summarizes its implemental situation and the current status of the theoretical research. We hold the point that the performers of conducting natural resource assets departure audit can only be the government audit offices, the auditees of departure audit ought to be the government leading officials, as well as the heads of state-owned enterprises. The audit content is various natural resources, but each province should determine the resource items that should be focused on from the actual situation. Finally, we provide some suggestions to perfect natural resource assets departure audit.
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