The auditing of natural resources assets before the leading cadres leave their posts (hereinafter ANRA) is an integral part of the property rights institutions for natural resources. The objective of ANRA is to protect the legitimate property rights of the owners, to facilitate the leading cadres to perform their duties, and to promote sustainable development. In the implementation of ANRA, the evaluation of asset management responsibilities of leading cadres should be emphasized, and the problems of defining economic accountability due to externalities should be solved. When designing the contents of ANRA, financial audit and compliance audit should be the foundation, but performance audit should be the emphasis and represent the trend of development. As to the auditing methods, the design of performance evaluation systems must be stressed. Nowadays, quite a few provinces have started a series of pilot programs of ANRA, and the CNAO should summarize the relevant experiences. Also CNAO should promote the study of preparation of natural resources balance sheet, choose the environment deteriorating regions as the breakthroughs for the implementation of ANRA in order to set up practice guidelines and strengthen the performance audits.