As the most grass-roots level political organization in China，villages and towns take on the important responsibility of natural resources assets management and ecological environment protection. It’s important to audit its performance in natural resource asset management and ecological environment protection. Based on the analysis of the main responsibilities of the villages and towns in the management of natural resources assets，this study explores the key contents and evaluation criteria of the audit of the township leaders. The applicability of the index system constructed in this study in the audit of natural resource assets of villages and towns is tested through the practice of the accountability audit in a village and town leading cadres in Sichuan Province. The results of this study can provide a reference for the audit of natural resources accountability assets leaving office of township leaders.