From the perspective of results-process effectiveness, an audit method for water resource assets of departed cadres is proposed based on the accounting accounts. The input-output table is used to test the entrusted responsibility of water resource assets in Jiangsu Province from 2007 to 2012. In the process of trial calculation, the full permutation comprehensive evaluation method(FPCEM)is used to audit the water resource stock assets, and the comprehensive development index of water resources(CDIWR)is calculated to reflect the change state of the stock assets. The comprehensive environmental efficiency model(CEEM)is used to reflect the water-use structure(WUS)and efficiency(WUE)to audit the flow situation of water resource assets. The results show that during the audit period of Jiangsu Province from 2007 to 2012, the state of water resource stock assets exhibits the trend of “increase first then stable” after excluding the natural fluctuation factors, while the negative factor is found to be insufficient investment in the waste sewage disposal. The WUEs of manufacturing industries have improved slightly, while those of service industries have declined, resulting in the deterioration of the state of water resource flow assets. As the audit method is based on the standard accounts, the audit results can be reviewed, publicized and used for reference. It is of theoretical and practical significance to the implementation of departed audit system of the water resource assets in China.