Based on the panel data of prefecture-level cities in China from 2010 to 2017, this study uses the multi-period double difference model to test the effect of the audit system of outgoing officials' natural resources assets management on the efficiency of environmental governance. The research shows that the audit system of outgoing officials' natural resources assets management can significantly improve the efficiency of environmental governance by promoting the construction of environmental system, strengthening environmental supervision ability and increasing investment in environmental governance. Further analysis shows that the audit system of outgoing officials' natural resources assets management plays a stronger role in improving the efficiency of environmental governance in areas with better financial situation, weak resources carrying capacity and no appointed central environmental protection inspectors.