At present, the majority of enterprises had to complete the task of energy conservation advocated by the government in energy audit in China. If things go on like this, the enterprises could not finish environmental guidelines, but be hindered to seek further development. Based on hotel industry data as sample, the relation between energy audit indicators and financial performance was researched. The results show that the enterprises using the energy audit, improved the enterprisesfinancial performance, prompted companies to consciously participate in energy audit, and improved their own core competitiveness.