中文摘要：

结合内蒙古自治区领导干部自然资源资产离任审计试点实践，本文研究了领导干部草原资源资产离任审计的内涵、目标和范围，重点分析了审计的内容和方法，并总结了审计评价依据、标准和定责依据，通过对领导干部任职前后草原资源资产基本状况、草原生态变化、草畜平衡制度实施效果、基本草原划定情况、草原保护与监督检查情况等指标的对比分析，多维度、多视角评价领导干部履职情况，客观、公允地界定领导干部的责任。同时，根据该项审计开展的现状，分析了需要进一步研究的问题。

英文摘要：

This paper carried out research on the audit regarding grassland resource assets of one＇ lia Autonomous Region. It analyzes the contents connotation, goal, and scope of the leading officials＇ accountability s resignation, based on the pilot audit practice of the Inner Mongo- and methods of the audit, summarizes the audit evaluation criteria, standards and corresponding references. Then it puts forward a methodology of comparative analysis on following as- pects, the basic situation of the grassland resources assets, the grassland ecological change, the results on the grass- land balance system, basic grassland delineation, supervision and inspection of grassland. Those indicators give a full picture of officials＇ performances through multi-angle perspective, thus explicitly evaluate relevant responsibilities objectively and fairly. The paper also analyzes problems that need further research according to the current study.