当前,全国各地都在开展领导干部自然资源资产离任审计试点工作,有的地方在深层次试点的基础上进行了全面推广。笔者结合审计理论与实践,将领导干部自然资源资产离任审计中矿山生态环境审计应关注的重点总结如下。一、地方政府矿山生态环境保护履职尽责情况。要通过查阅被审计地方政府相关文件通知、目标责任书、规划、方案、各种制度、公报、报告等资料,重点掌握矿山资源开发利用、保护与恢复治理管理现状。看地 At present, the leading cadres’ work on leaving the audit of natural resources and assets has been carried out in all parts of the country. Some places have been fully promoted on the basis of deep-seated pilots. Based on the theory and practice of auditing, the author summarizes the key points that should be paid attention to in audit of mine ecological environment in the auditing of natural resources and assets of leading cadres. First, the local government mine eco-environmental protection due diligence. We should master the status quo of exploitation and utilization of mine resources, protection and restoration of governance by reviewing relevant documents of local government audited, target letters of responsibility, planning, programs, various systems, communiques and reports. Looked