费用审计的主要目的在于提高企业费用开支的合法性、合规性与效益性,在经济新常态下,按照国家所倡导的廉洁节俭的相关规定,企业尤其是国有企业应如何顺应时代要求,转变作风,加强成本费用控制和精细化管理?本文着重从审计实践出发,对如何通过费用审计提升管理水平、倡导廉洁节俭、增加企业价值进行阐述和探索。 The main purpose of cost audit is to enhance the legitimacy, compliance and profitability of corporate expenses. Under the new economic normal, in accordance with the relevant regulations of clean and thrifty advocated by the state, how should enterprises, especially state-owned enterprises, adapt to the requirements of the times? Style, strengthen cost control and fine management? This article focuses on starting from the audit practice, on how to improve the management level through cost audit, promote clean and thrifty, increase the value of enterprises to elaborate and explore.