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><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; TEXT-INDENT: 21pt; mso-char-indent-count: 2.0;"><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';">的认证机构是<i style="mso-bidi-font-style: normal;">英国特许管理会计师公会（</i></span><i style="mso-bidi-font-style: normal;"><span lang="EN-US"><font face="Times New Roman">The Chartered 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';">简称</span><span lang="EN-US"><font face="Times New Roman">CIMA</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';">是全球最大的国际性管理会计师组织，同时它也是国际会计师联合会（</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';">）的创始成员之一，目前拥有</span><span lang="EN-US"><font face="Times New Roman">15</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">万会员和学员，遍布</span><span lang="EN-US"><font face="Times New Roman">158</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">个国家。</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';">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，总部设在英国伦敦，在澳大利亚、新西兰、爱尔兰、斯里兰卡、南非、赞比亚、印度、马来西亚、新加坡等国家以及中国香港和大陆均设有分支机构或联络处。</span><span lang="EN-US"><font face="Times New Roman"></font></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">CIMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">是世界顶级的管理会计师考试、管理与认证机构，同</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';">、</span><span lang="EN-US"><font face="Times New Roman">ICAEW</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">（英格兰及威尔士特许会计师协会）、</span><span lang="EN-US"><font face="Times New Roman">ICAS</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">（苏格兰特许会计师协会）、</span><span lang="EN-US"><font face="Times New Roman">ICAI</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">（爱尔兰特许会计师协会）和</span><span lang="EN-US"><font face="Times New Roman">CIPFA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">（特许公共财务和会计协会）共同构成英国</span><span lang="EN-US"><font face="Times New Roman">6</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">大特许会计师协会体系。同其它几大协会相比，</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';">的全球注册学员人数、全球会员人数和在英国和爱尔兰会员人数都位于前列。</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';">两大认证机构均有全球范围的影响力，都是真正值得投入的国际资质。（请鉴别最近国内很火爆的</span><span lang="EN-US"><font face="Times New Roman">IFM</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">……</span><font face="Times New Roman">
</font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">）</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">2</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';">、财务体系</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';">是美国注册管理会计师，其所采用的财务体系是</span><span lang="EN-US"><font face="Times New Roman">US GAAP</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">，因此学习</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';">对于美资、或美资背景的公司有很大的力度。</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">CIMA</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">主要使用的</span><span lang="EN-US"><font face="Times New Roman">IFRS</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">，当然</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';">的很多课程已然可以学习</span><span lang="EN-US"><font face="Times New Roman">UK</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">制度。个人觉得</span><span lang="EN-US"><font face="Times New Roman">UK</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">的财务制度，最为世界上最老牌的资本主义制度，很多地方都有值得学习的地方。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">从实际学习上，由于管理会计着重于理念和实务的培训，财务准则上倒不如成本会计这块对于学习内容和工作内容的影响大。</span></p><font face="宋体"><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></font>
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