管理会计师的两大国际认证CMA与CIMA课程比较
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; mso-char-indent-count: 2.0;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">每一个财务人员都会在一段时间的工作后有所迷茫，走专业化的财务人员，还是向财务管理方向发展。金融危机的背景下，对于内控和财务管理的重视，让财务管理人员变得举足轻重，越来越多的财务人员，选择进修一张财务管理认证来打开新的职业发展通路。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; mso-char-indent-count: 2.0;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">而时下最流行的管理会计学考试莫过于</span><span lang="EN-US"><font face="Times New Roman">CIMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">及</span><span lang="EN-US"><font face="Times New Roman">CMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">两个考试。很多朋友在这两个考试中不知取舍，而且由于这两个考试本身进入国内的时间不长，因此大家对于这两个认证的认识都还不深刻，比起早期进入中国的</span><span lang="EN-US"><font face="Times New Roman">ACCA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">，管理会计的理念到认证都尚处于普及期。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">抛砖引玉，从下面几个方面对于两大管理会计学证书。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US"><font face="Times New Roman">1</font></span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">、认证机构</span><span lang="EN-US"><p></p></span></u></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; mso-char-indent-count: 2.0;"><span lang="EN-US"><font face="Times New Roman">CMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">的认证机构是（美国）<i style="mso-bidi-font-style: normal;">管理会计师协会（</i></span><i style="mso-bidi-font-style: normal;"><span lang="EN-US"><font face="Times New Roman">The Institute of Management Accountants</font></span></i><i style="mso-bidi-font-style: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">）</span></i><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">简称</span><span lang="EN-US"><font face="Times New Roman">IMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">，是一家全球领先的国际管理会计师组织，一直致力于支持企业内部的财会专业人士推动企业的整体绩效和表现。</span><span lang="EN-US"><font face="Times New Roman">IMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">成立于</span><span lang="EN-US"><font face="Times New Roman">1919</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">年，由美国成本会计师协会</span><span lang="EN-US"><font face="Times New Roman">(NACA)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">衍生而来，总部设立在美国新泽西州，拥有遍布全球</span><span lang="EN-US"><font face="Times New Roman">265</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">个分会的超过</span><span lang="EN-US"><font face="Times New Roman">65,000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">名会员。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; mso-char-indent-count: 2.0;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">在国际上，作为</span><span lang="EN-US"><font face="Times New Roman">COSO</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">委员会的创始成员及国际会计师联合会</span><span lang="EN-US"><font face="Times New Roman">(IFAC)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">的主要成员，</span><span lang="EN-US"><font face="Times New Roman">IMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">在管理会计、公司内部规划与控制、风险管理等领域均参与到全球最前沿实践。此外，</span><span lang="EN-US"><font face="Times New Roman">IMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">还在美国财务会计准则委员会</span><span lang="EN-US"><font face="Times New Roman">(FASB)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">和美国证券交易委员会</span><span lang="EN-US"><font face="Times New Roman">(SEC)</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">等组织中起着非常重要的作用。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; mso-char-indent-count: 2.0;"><span lang="EN-US"><font face="Times New Roman">IMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">协会与</span><span lang="EN-US"><font face="Times New Roman">AICPA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">，</span><span lang="EN-US"><font face="Times New Roman">CFA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">的认证机构并称为美国三大会计师协会。</span></p><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><u><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">学习投入</span><span lang="EN-US"><p></p></span></u></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">除了学习时间上的差别，经济上的投入差别也是比较大的。</span><span lang="EN-US"><font face="Times New Roman">CMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">的课程只有四门，通常国内培训的价格在</span><span lang="EN-US"><font face="Times New Roman">16000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">元左右，而考试认证费用大概是</span><span lang="EN-US"><font face="Times New Roman">7000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">元，总计需要大约</span><span lang="EN-US"><font face="Times New Roman">23000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">元左右。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face="Times New Roman">CIMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">的课程培训费用约在</span><span lang="EN-US"><font face="Times New Roman">3000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">－</span><span lang="EN-US"><font face="Times New Roman">4000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">元每门，考虑到一些免修的因素，总的费用约在</span><span lang="EN-US"><font face="Times New Roman">35000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">－</span><span lang="EN-US"><font face="Times New Roman">40000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">元，考试费用约在</span><span lang="EN-US"><font face="Times New Roman">16000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">，大致的花费在</span><span lang="EN-US"><font face="Times New Roman"> 50000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">－</span><span lang="EN-US"><font face="Times New Roman">60000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">元，但是投入周期在</span><span lang="EN-US"><font face="Times New Roman">3</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">－</span><span lang="EN-US"><font face="Times New Roman">4</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">年，因此每年的投入也大概在</span><span lang="EN-US"><font face="Times New Roman">20000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">元。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman"> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">先写这些主要的分别，后面再慢慢细细比较</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">资料来源</span><span lang="EN-US"><font face="Times New Roman"> www.chinacma.org </font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">及</span><span lang="EN-US"><font face="Times New Roman"> www.shufe-cima.com</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; 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