国际注册专业会计师公会 The Association of International Certified Professional Accountants 是全球最具影响力的专业会计师组织,由美国注册会计师协会(AICPA)和英国皇家特许管理会计师公会(CIMA)强强联合共同创立,旨在普及注册专业会计师的公信力,促进其个人职业发展和职业成功,拓展企业商务机遇, 推动全球经济发展。国际注册专业会计师公会代表全球公共会计和管理会计领域65万名会员和学员, 倡导和捍卫当下及未来的公共利益和商业可持续性。凭借广泛的影响力、严谨的作风、丰富的资源,国际注册专业会计师公会将在全球范围内推进注册会计师(CPA)、全球特许管理会计师(CGMA)及会计和财务专业人士的美誉度、职业胜任力和专业素质。
CIMA皇家特许管理会计师公会成立于1919年,是全球最大的、领先的管理会计师专业组织,在全球177个国家和地区拥有超过23.2万名身居要职的会员和学员,他们遍布于各大工商企业、公共部门和非营利机构。CIMA 与雇主们紧密合作,致力于前沿研究,不断更新专业资质、提升职业经验要求并持续推进职业发展,确保在招聘受过财务培训的商界精英时成为雇主首选。专业水准和职业道德规范是CIMA各项活动的核心,每位会员和学员必须严格遵守稳健的职业标准,成为正直诚信、富有专业技能和远大愿景的复合型人才。
英国皇家特许管理会计师公会(CIMA)与美国注册会计师协会(AICPA)联合创建了全球特许管理会计师(CGMA)头衔。CGMA代表全球品质标准,致力于进一步提升管理会计职业的影响力。该头衔授予德才兼备、克己自律的顶尖管理会计师,肯定他们为推动公司强劲业绩表现所作的贡献。
From the ancient times to the present, the change of every era is closely connected with innovation of tools and technologies. Since the 21st century, the rapid rise of information technology and AIartificial intelligence is promoting a new technological revolution.The rapid development of AI will profoundly change human social life and the world as well. On July 20, 2017, the State Council of China officially released a notice for the development of a new generation AI development plan. The overall development of disciplines, theoretical modeling, technological innovation, hardware and software upgrades etc. associated with the new generation AI, is leading to chainstyle breakthroughs, promoting and accelerating all sectors of the economy and society shifting from digitization and networking to intelligentization.
With the rapid development of AI, many standardized practices in the finance area are being handled by systems. In the era of big data, the digital electronic operation model has resulted in huge surplus of entry level accounting personnel. Meanwhile, as to the large scale enterprises, the rise of financial shared service centers enables them to process accounting transactions in a largescale and standardized way, therefore, the structure and size of the financial team will face substantial adjustments. The rapid development of science and technology is an important factor in promoting the transformation of financial personnel.
The CIMAChartered Institute of Management Accountants has been dedicated to the management accounting education in China for more than 10 years, and in 2017, it formally established the Association of International Certified Professional Accountants AICPA|CIMA with the AICPAAmerican Institute of Certified Public Accountants. CIMA, the professional qualifications of accountants has also evolved to the professional qualifications of the CGMAChartered Global Management Accountants. The Association aims to promote the credibility of professional accountants, advance personal career development and professional success, create more business opportunities for enterprises, and facilitate global economic development. In the era of big data, it is one of our growth missions in China to help Chinas financial personnel to transform themselves successfully, to educate the next generation of financial talents, to meet the urgent needs of companies and government for management accountants in the new era, and to help promote Chinas economic development
With the cooperation and support of enterprises, universities and the market, the Association has grown to a certain scale in China, with more than ten thousand students and members. The number of candidates who take the CGMA exam increase rapidly every year. The most classic part of the CGMA exam is the case study exam which is very realistic, providing practical guidance and a practical and effective learning path to the financial personnel for their ability transformation. The case teaching method has been introduced to China relatively late, with few application in management accounting teaching. The teachers and students are extremely lack of highquality case teaching resources in this area, especially lack of cases and assessment systems that use multidisciplinary knowledge to solve practical problems. The educational features of CGMA have greatly filled this gap.
In the Outline of the 13th FiveYear Plan for Accounting Reform and Development released in 2016, the Ministry of Finance of China clearly stated that the construction of a management accounting guidance system should be strengthened, the application of management accounting should be popularized, and the management efficiency of accounting should be improved. It is also stated that to accelerate the training of management accounting talents, by 2020, to achieve the goal of 30,000 management accounting talents who are proficient in wealth management, or good at management and decision making. With the help of this book, the Association of International Certified Professional Accountants expects to promote the overall bilingual teaching of CGMA management accounting, and to contribute to the development of management accounting and talent training in China.
CGMA Case Study Examination and Analysis Operational Level is based on the CGMA Management Accounting Competency Framework, aiming to develop candidates abilities of management accounting application and help them understand the business including the business models and its operating environment, identify risks and opportunities faced by organizations,through risk management and appropriate responses,help organizations seize the opportunity to create value for stakeholders at all times.
从古到今,每个时代的改变都离不开工具和技术的革新。21世纪以来,信息技术和人工智能的迅速崛起正在酝酿掀起新一轮科技革命。人工智能的迅速发展将深刻地改变人类社会的生活,改变世界。2017年7月20日,国务院正式发布和印发了新一代人工智能发展规划的通知。与新一代人工智能相关的学科发展、理论建模、技术创新、软硬件升级等的整体推进,正在引发链式突破,推动经济社会各领域从数字化、网络化向智能化加速跃升。