当前,物资企业不但要向内部机制转换要效益,向开拓经营要效益,还应向加强审计管理要效益。实践证明,有效地行使审计的职能,可以产生以下的作用。(一)审计监督促进本部门遵纪守法,维护财经纪律,堵塞漏洞。某公司1987年“三大检查”查出子公司违纪金额200多万元,1989年又查出100多万元,这些款项,全被没收,上缴国家财政。为此,总 At present, material companies must not only benefit from the transformation of internal mechanisms, but also benefit from opening up operations, and should also seek to improve audit management. Practice has proved that the effective use of auditing functions can produce the following effects. (1) The audit supervision promotes the compliance of the department with discipline, safeguards financial discipline, and plugs loopholes. A company’s “three major inspections” in 1987 found that the subsidiary’s violation amount was more than 2 million yuan. In 1989, it also found more than 1 million yuan. All these payments were confiscated and turned over to the national finance. For this, total