Abstract: This paper did empirical analysis about the effect of marketing audit on marketing performance through samples of manufacturing enterprises.Through the establishment of plural regression model,and the validation of linear and non-linear relationship between marketing performance and marketing audit,it brings forward the linear relationship existing in the whole marketing audit,the positive linear relationship from outcome control to the sales management,the influence of process control on sales management,and the influence has something to do with the degree of control,and other conclusions.This finding is important for raising reliability and validity of marketing audit's conclusion and control in theory and practice.