在许多公司,财务帮助企业达成战略目标、构建可持续经营模式,他们超越了传统意义上的财务管理和经营职责。这一延伸意味着财务经理的能力、对公司的贡献与实际需求产生落差,而这恰巧为管理会计职业的发展提供了机遇。美国注册会计师协会(AICPA)和皇家特许管理会计师公会(CIMA)这两大全球最具影响力的会计师协会共同设立了“全球特许管理会计师”(CGMA)头衔,旨在提升管理会计领域职业发展。为了更好地培养CGMA In many companies, finance helps companies reach strategic goals and build sustainable business models that go beyond the traditional financial management and operational responsibilities. This extension means that the financial manager’s ability to contribute to the company and the actual demand gap, which happens to provide opportunities for the development of management accounting profession. The AICPA and CIMA, the two most influential accountants associations in the world, co-founded the title of “Global Chartered Management Accountants” (CGMA) to enhance the career in the management accounting field development of. In order to better cultivate CGMA