The importance of enterprise management auditing is introduced. With the discussions on the definition of internal audit, development trend of management audit and other aspects author points out that the goals of management audit is to realize appreciation and maximization in asset value. 介绍了企业管理审计的重要性,从内部审计的定义、管理审计的发展趋势等方面进行了论述,指出管理审计的目的是促使企业增值,实现价值的最大化。