The purpose of CMA certification is to cultivate the knowledge breadth of management accountants and financial managers, so that they can predict business needs and participate in strategic decisions. The scope of knowledge contained in the examination can reflect the ability of management accountants and financial managers in today's business environment. The CMA exam covers almost all MBA courses, and preparing for the exam is like reading a mini MBA program. Therefore, obtaining CMA qualification not only means that they have complete knowledge in accounting and financial related fields, but also shows that they have a high professional level and the ability to analyze internal financial statements of enterprises, assist management authorities to grasp the situation, participate in financial management and formulate future strategies and implement them.
The American Institute of Certified Management Accountants (IMA) is a leader in management accounting, finance and information management, and the most authoritative institution in the field of management accounting in the world, with a history of 103. IMA has 80,000 members worldwide, including 265 American and global chapters. 1972 65438+In February, IMA held the first CMA exam for 4 10 candidates in 22 cities across the United States. In the past 30 years, more than 27,000 accounting and financial management professionals around the world have obtained CMA qualifications, including 65,438+065,438+0000 international members from 65,438+0000 countries.
There are 37,000 CMA certification holders active in the world economy. American certified management accountants have always been regarded as "strategic consultants" because they can promote performance development, control business risks and promote financial transformation of enterprises. Therefore, CMA has always been regarded as an MBA in international financial circles and plays an important role in developing market economy. in China
China Management Accounting Annual Summit 20 14
On April1Kloc-0/April, 2065438, the "20 14 Annual Management Accounting Summit in China" sponsored by the American Institute of Management Accountants (IMA) was held in Beijing on the occasion of the visit of Mr. Gary Cokins, permanent senior executive officer and distinguished expert of IMA. Mr. Jim Gurowka, Vice President of IMA International Business Development, Mr. Bai Junjiang, Chief Representative of China District, Mr. Jie Zheng, Deputy Director of Training Center of State Administration of Foreign Experts Affairs, Mr. Li Shouwu, Deputy General Manager and Chief Accountant of China Ordnance Equipment Corporation, Mr. Yu Zengbiao, Professor of Tsinghua University Institute of Economics and Management, Mr. Ma Jinghao, Chief Accounting Expert of UFIDA, industry experts and scholars, accounting elites of major domestic enterprises and media representatives attended the event.
The purpose of this summit is to create a feast of ideological collision between academic and practical financial leaders. The theme of this summit is "Meeting for change and planning for winning the future". Focusing on the strategic role and practical exploration of management accounting in China's economic transformation and upgrading, the participants fully shared their experiences, exchanged discussions, deeply interpreted the strategic layout of China's enterprises' internationalization and the wisdom of enterprise value investment, brainstormed ideas for the training of management accounting talents, made suggestions and suggestions for comprehensively promoting the construction of management accounting system, and explored the maze of enterprise application of management accounting.
the Ministry of Finance
In June of 20 14 and 1 year, the Ministry of Finance issued the Guiding Opinions of the Ministry of Finance on Comprehensively Promoting the Construction of Management Accounting System (Draft for Comment) to the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, the finance bureau of Xinjiang Production and Construction Corps, the offices of the financial supervisors of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and the financial departments of relevant ministries and commissions.
In order to comprehensively promote the construction of management accounting system, improve the overall level of accounting work and promote more efficient, fair and sustainable economic development, according to the Outline of the Twelfth Five-Year Plan for Accounting Reform and Development, and on the basis of summarizing the theoretical development and practical experience of management accounting in China, the Guiding Opinions of the Ministry of Finance on Comprehensively Promoting the Construction of Management Accounting System (Draft for Comment) was drafted.
SASAC
On March 20 1 0/day, SASAC issued the notice on holding CMA vocational qualification certification training to subordinate central enterprises and state-owned enterprises, requiring all enterprises to send financial managers to participate in CMA training, with a quota of 100. On June 65438+1October 1 1 day, CMA international talent training course for central enterprises started smoothly.
In order to implement the spirit of the National Medium-and Long-term Talent Development Plan and strengthen the construction of international talent team in central enterprises, SASAC issued a red-headed document again in 20 1 1 year, requesting central enterprises to send outstanding staff to attend CMA training courses for central enterprises in 20 1 1 year. On the basis of successfully holding the first CMA training course for central enterprises on 20 10, SASAC and the State Administration of Foreign Experts Affairs will continue to hold CMA international talent training for central enterprises on 20 1 1. This is another important measure of the talent development plan of central enterprises after SASAC and the Central Organization Department began to openly recruit senior managers of central enterprises in 20 10. 20 1 1 CMA training course for central enterprises is expected to be held in three phases, and at least 240 outstanding accountants from central enterprises will have the opportunity to participate in the training.
Association of chief accountants
In 20 10, a red-headed document on CMA learning and training was issued, and the CMA certification project training management coordination office was established, recommending its member units all over the country to send outstanding staff to participate in CMA training.
Bank of China
20 10 Sichuan Branch of Bank of China issued the Notice on Measures for the Administration of Amateur Employees, actively supporting employees to obtain CMA certification. According to the Notice, any employee who has worked or served continuously for two years and whose annual performance appraisal level in the previous year was B (basically completed the performance target) can apply for the plan. Employees who pass all the exams and obtain CMA certification will receive a cash reward of 8,000 yuan and have the opportunity to get priority promotion.
Group internal training
IBM has been supporting CMA certification for decades. Since 2002, it has invested CMA review courses in the company every year, and the company bears all the expenses of employee courses and exams. Over the years, the scale of this course has been adjusted from the initial 12 students to about 20 students. Employees attending the course come from all levels of IBM's financial department.
Hongmeng Group, a global leader in advertising, marketing and corporate communication, began to cooperate with IMA in 2007 to launch on-site CMA guidance courses as an internal career development project for employees. The expenses of courses, teaching materials and exams are borne by the company, and the employees who take the courses are recommended by their managers. The project has been extended to its global subsidiaries.
In addition, well-known enterprises at home and abroad, such as Motorola, Johnson & Johnson, Caterpillar, China Telecom and China Nuclear Power, have organized employees to participate in CMA training and certification.