工业企业提高经济效益不外乎两条途径,一是技术进步,二是管理有方。因此,经济效益审计应当包括技术和管理两个方面。下面着重谈谈管理审计。管理审计,是检查企业管理能力和水平,评价管理素质的审计,技术和管理是经济发展的两个车轮,任何一个企业具有先进的技术。又具有先进的管理,才能取得较好的经济效益。工业企业管理的职能是合理地组织生产、技术、经济活动,并维护和巩固社会主义生产关系。在实际管理过程中,管理的职能表现为决策、组织、指挥、控制、协调。这些职能是否健全,是开展管理职能审计的目 There are two ways for industrial enterprises to increase economic efficiency. One is technical progress and the other is well-managed. Therefore, economic efficiency auditing should include both technical and management aspects. The following focuses on management audits. The management audit is the inspection of the enterprise management capability and level, the assessment of the management quality of the audit, technology and management are the two wheels of economic development, any company has advanced technology. Only with advanced management can we achieve better economic benefits. The function of industrial enterprise management is to rationally organize production, technology and economic activities, and to safeguard and consolidate socialist production relations. In the actual management process, the functions of management are represented by decision-making, organization, command, control and coordination. Whether these functions are sound or not is the goal of auditing management functions.