Internal Synergy Effects of Internal Auditting and Management Accounting in Public Hospitals from the Perspective of Value Added
10.7664/CHE20180523
- VernacularTitle:价值增值视角下公立医院内部审计和管理会计的内部协同效应
- Author:
Zhi-Hong ZANG
1
Author Information
1. 中日友好医院 北京100029
- Keywords:
public hospital;
internal auditing;
management accounting;
value added;
synergistic effect
- From:
Chinese Health Economics
2018;37(5):89-90
- CountryChina
- Language:Chinese
-
Abstract:
According to the synergy effect theory based on value-added perspective,it analyzed the synergistic effect between internal audit and management accounting on internal control,risk management,value creation,management concept and so on.The common goal of internal audit and management accounting were to improve the level of hospital management and realize the value added.
