Abstract: Green transformation and scientific and technological innovation are major issues related to high-quality economic development. How to achieve both through system design has become an important challenge in the process of China's economic transformation. Based on the economic and social data of 291 cities in China from 2006 to 2019, using the quasi natural experiment formed by the pilot work of leading cadres' natural resources assets departure audit, this paper systematically investigates the impact of leading cadres' natural resources assets departure audit system on urban innovation ability. The results show that: first, the outgoing audit of natural resources assets of leading cadres significantly improves the innovation ability of pilot cities, and the policy effect becomes more and more obvious over time; Second, the change of official performance assessment caused by the departure audit of natural resources assets of leading cadres has encouraged local governments to increase financial investment in science and technology and accelerate the agglomeration of elements of scientific and technological talents, thus promoting the improvement of urban innovation ability; Third, the above effects are more obvious in the eastern and central regions, large and medium-sized cities and non resource-based cities.

Key words: departure audit of natural resources assets of leading cadres, urban innovation capability, government support policies, multiphase double difference method