What Does a Certified Management Accountant Do?

Registered management accounting is a professional accountant that has met the necessary accounting education and experience, and has passed the accreditation of the Institute of Certified Management accountant.

Basic Information

Chinese name

Certified Management Accountant

Foreign name

certified management accountant, CMA

People

1500 dollars

Belong to

Major professional skills

Including

Outline of National Medium and Long-term Talent Development Plan

The most basic characteristics of a modern enterprise system are twofold: first, the property right relationship is clear, and the enterprise owns all the legal person property rights formed by the investor's investment, including the state, and becomes a legal entity that enjoys civil rights and bears civil liability; , Enterprises organize production and operation in accordance with market demand, with the goal of improving labor productivity and economic benefits. How can we continuously increase the profitability of the enterprise without weakening the solvency? The essence of the problem is nothing more than the rational allocation of economic resources such as people, finances and materials. In other words, how to manage and make good use of all the resources of a modern enterprise involves all aspects of enterprise management. Management accounting is just adapting to the requirements of the establishment of modern enterprises, and more and more people pay more attention to it.

In accordance with the general requirements of the "Outline of the National Medium- and Long-term Talent Development Plan (2010-2020)", the "Medium- and Long-term Talent Development Plan of the Accounting Industry (2010-2020)" is specifically guided to cooperate with the Ministry of Finance, the Securities Regulatory Commission, the Banking Regulatory Commission, The China Insurance Regulatory Commission has issued the "Basic Standards for Enterprise Internal Control" (Finance and Accounting [2008] No. 7) in accordance with the spirit requirements, and the China Enterprise Confederation's Corporate Management Post Training and Certification Management Office has carried out "Certified Management Accountant" training and certification nationwide. In the inevitable trend of the transformation of business management to scientific and refined, management accountants play an important role in business development and decision-making. In China, management accountants have not received due attention, which has hindered the improvement of corporate management. To this end, the training will train senior management and accounting professionals who are proficient in the use of management accounting theory and management technology and meet domestic characteristics for the country and enterprises.

Since the introduction of western management accounting in the 1980s, China has achieved some successful experiences in theory and practice. However, in terms of the breadth and depth of research and the degree of application in practice, there is a large gap compared with developed countries in the West, and it is difficult to meet the needs of the further development of China's market economy and the deepening of reforms. At this stage, the overall management level of China's management accountants is low, and it is difficult to assume the multiple roles of leaders, organizers, consultants, planning and integration experts that management accountants should assume in corporate management. China's corporate financial management circles, whether they are practitioners or academics, have also emphasized the important role of management accounting in the development of business management in the research and practice of management accounting. According to the Ministry of Finance's Medium- and Long-term Talent Development Plan for the Accounting Industry (2010-2020), it is stated that by 2015, the proportion of senior, intermediate and junior accountants should be 5:35:60; by 2020, this proportion will be 10 : 40:50. Currently, there are as many as 15 million certified accountants in China, but less than 400,000 senior accounting talents, and the traditional financial accounting knowledge system is the main professional skill. The initial shortfall in true management accounting talents has reached 5.6 million. In addition, business management is facing a huge challenge of transition to scientific and refined management. In China, the professionalization of management accounting is promoted, and it is imperative to cultivate professional management accountants.

Jia Kang, Director of the Scientific Research Institute of the Ministry of Finance, once emphasized: "China's certified management accountants are based on the overall requirements of China's" Outline of National Medium- and Long-term Talent Development Planning (2010-2020) ", -2020) "specific guidance, in accordance with the spirit of the Ministry of Finance, the China Securities Regulatory Commission, the China Banking Regulatory Commission, the Audit Office, the China Insurance Regulatory Commission issued the" Basic Standards of Internal Control of Enterprises, "in SASAC China Enterprise Federation, Central University of Finance and Economics Under the guidance and support of the formation of a localized, certified management accountant qualification system with Chinese characteristics. Based on the experience of international registered management accountant exams, combined with the specific conditions of China, and discussed and studied by many experts Next, six courses of the Chinese Certified Management Accountants Examination have been preliminarily designed: "Enterprise Internal ControlMethods, Techniques, Cases", "Financial Instruments in Capital Operation", "Management Accounting Practice and Application", "Business Model Innovation and Enterprise Strategic Management "," Corporate Legal Risk Prevention " "Response" and "Enterprise Information Management and Application". These six courses belong to the knowledge and skills that China's certified management accountants should possess, reflecting the knowledge structure of a qualified certified management accountant, which is in line with China's current economic development. China There are many gaps in management accounting talents. In the international competition and upgrading. In the efforts to become bigger and stronger, China's business management is facing a great challenge of transitioning to scientific and refined management. The professionalization of management accounting is being implemented in China. The training of professional management accountants, this course and the corresponding qualification planning mechanism will certainly play an active role. "

Certified management accountant and certified public accountant are two different concepts, they are both a kind of professional qualification certification. Certified Management Accountant

"The key to creating an upgraded version of China's economy is to promote economic transformation. The focus of creating an upgraded version of China's accounting work is to vigorously cultivate and develop management accounting." Minister of Finance Lou Jiwei's admiration for management accounting is full of words and expressions. The Accounting Department of the Ministry of Finance recently There are also ongoing initiatives in management accounting. As a result, the boom in management accounting is in the ascendant. However, money collectors who want to take a "wind ride" quickly appeared. Recently, through telemarketing and online promotion, a certification project called "Certified Management Accountant (CCMA)" has frequently squeezed into the eyes of accountants, and the official color of the Ministry of Finance in its packaging has caused public confusion.

In mid-March, the Accounting Department of the Ministry of Finance and the China Institute of General Accountants issued separate announcements stating that they had never participated in the "Certified Management Accountant Examination". In this regard, through in-depth interviews, reporters from the China Accounting News washed away the layers of heavy makeup on the CCMA's bright face and showed a chain of accounting qualification certificate interests wrapped around the neck of management accounting. ^[1]

Therefore, when we talk about "Certified Management Accountants", we must know clearly that there is currently only one management accountant certification exam in China. It is organized by the China Association of Chief Accountants, a subsidiary of the Ministry of Finance. It is the first on July 1st this year. Exams. At present, within the enterprise and government, the relevant certification with a high degree of recognition is CMA-American Certified Management Accountant. ^[1]