The tenurebased natural resources and assets accountability audit of leading officials has a positive environmental governance role, but its policy effect into the normalization phase needs to be verified. Based on the 2014—2022 ShanghaiShenzhen Ashare listed company as a sample, resourcestype and heavy pollution enterprises as experimental groups, other types of enterprises as a control group, we are using a dual machine learning model to investigate the impact of natural resources assets outgoing audit normalization on the quality development of enterprises. The study found that the outgoing audit of natural resources assets can promote the high quality development of resource and heavy polluting enterprises. It was found that the regularization of outgoing audit of natural resources assets can enhance government environmental regulation and corporate green governance performance. Further analysis found that this catalytic effect is stronger in companies that are more restrictive to financing and strongly affected by government intervention, and that green investors can reinforce this role.