解项读cma返考试变革.docVIP

解读CMA考试变革 ??????? 引言：如广大CMA考生所知，美国管理会计师考试的内容是经常进行审查的，以确保目前的考点进行适当地增加或删减，用来确保所有的考试材料都是最新的，且与商业惯例紧密相关。一个具有实用性的知识体系与实际工作之间的连通性对于美国注册管理会计师协会来说至关重要的。 ??????? 基于广泛的市场调研和来自一个专门负责审查美国管理会计师考试和其对口市场委员会的建议，美国注册管理会计师协会决定新的考试体系将从2010年的1月1日开始实施,新的改变都是基于大量真实数据和广泛的市场测试。 ??????? 新的美国管理会计师考试与一个会计/金融专业人士在实际工作中的知识，技巧和能力更加紧密—财务规划，分析，控制和决策支持。此次的新考试将使雇主更容易地了解到美国管理会计师与该公司相适应的职业道路。 ??????? 总体而言，新的美国管理会计师项目的优点在于其具有针对性，相关性，先进性，以市场为导向，差异化和易管理。最重要的是对于提供考前辅导的机构而言，考生的数量将明显地增加，并保持这一势头向前发展。 ??????? 我们发现新CMA考试的几大变革： ??????? 在市场定位上，将是一个在金融规划，分析，控制和决策支持方面先进的认证考试。无疑，新的CMA考试对管理会计师在分析问题和决策能力的要求有新的立意和规划。 ??????? CMA的考试结构的变更，以财务规划，分析，控制和决策支持为重点。 1、改革的背景??????? How did the ICMA come to this decision? ??????? The changes to the CMA program are based on extensive market research and the recommendations of a committee that was specifically charged to review the CMA program and the market it serves.? The decisions are data based and market tested. ??????? 新CMA的改革决定是基于IMA考试委员会在做了大量的市场调研和得到众多的行业推荐后，为了更好地服务专业市场的背景下做出的。所有的决策数据均来自与广泛的市场测试和调研。 2、改革的重点在哪些方面??????? First, the positioning in the market will be that of an advanced certification.? The essence of the CMA brand will be the professional certification in financial planning, analysis, control and decision support. The certification will be a validation of mastery in the skills of finance team members. ??????? Second, the target market for the new CMA is two-fold: individuals and employers. The targeted individuals are those who want to differentiate themselves and/or recognize they need to continuously improve their skills. This could be accounting experts who want to certify their competence in or develop additional competence in finance skills, or finance experts who want to certify their competence in or develop additional competence in accounting skills. The targeted employers are those who understand the need to continuously improve the skills within their finance and accounting team. ??????? Third, the CMA Exam will be changed from a 4-part exam to