We combined the pilot work of audit under the direction of developing innovation driven development, carried out an in depth investigation and study on the former leaders accountability audit of natural resource assets, grasped the main line, analyzed the link between them, and provided a strategic framework for such accountability audit and available recommendations which have operational countermeasures. All of these have a profound practical significance to promote the development strategy of innovation driven, advance the construction of comprehensive and objective evaluation system of leading cadres, speed up the construction of ecological civilization in the field of auditing..