Internal Synergy Effects of Internal Auditting and Management Accounting in Public Hospitals from the Perspective of Value Added / 中国卫生经济

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.