中文摘要：

自然资源资产离任审计是一个新兴的交叉学科研究领域，是环境审计与经济责任审计深度融合的产物，是一项具有中国特色的自然资源资产监管制度。本文分析了自然资源资产离任审计的重大意义、特殊性、基本动因及基础理论，提出并强调了构建自然资源资产离任审计理论体系的十大关键性问题，包括自然资源资产责任主体与责任人的认定、目标责任的确立、资产负债表的编制、计量属性与计量方法的选择、确权认定、审计主体确定、审计准则的研究与制订、收益表的编制、审计目标与审计内容以及离任审计与任中审计的结合等。本文还对建立自然资源资产离任审计相关配套制度提出了初步思考，包括健全自然资源产权制度和用途管制制度、制定生态红线与健全生态环境保护责任追究制以及建立自然资源有偿使用制度和生态补偿机制等。

英文摘要：

Accountability Audit of natural resource is an emerging interdisciplinary field of study, a product in deep integration of environmental and accountability audit, also as a kind of natural resource supervision system with Chinese characteristics. In this paper, based on analyzing the great theories of accountability audit of natural resoure, we emphasize significance, special features and basic motivation the ten key issues on the construction of accountability audit of natural resoure theoretical system, including identification of accoutability for natural resource, setting up targeted accoutability and preparing a balance sheet etc. Then, we discuss the establishment and implementation of its related supporting regime on accountability audit of natural resoure, including improving natural resource property system and use control system, setting up ecological red line etc.