一、把经济效益审计放在审计工作的重要位置是形势的需要。从去年开始,工业生产已逐步摆脱了增长速度回落过猛局面,逐月回升。但是,随着生产的提高,企业经济效益却是大幅度滑坡。从全国来看,根据有关统计资料表明,到今年一季度止,虽然经济效益已稍有回升,但形势还相当严峻。特别是资金拖欠、产品 First, placing economic efficiency audits in an important position in the audit work is the need of the situation. Since last year, industrial production has gradually lifted from the rapid growth rate and has rebounded month by month. However, with the increase of production, the economic efficiency of enterprises is a significant decline. From a national point of view, according to relevant statistics, it is indicated that by the end of the first quarter of this year, although the economic benefits have picked up slightly, the situation is still quite severe. In particular, funds are in arrears and products