What are the differences between Chinese management accountants and intermediate accountants
Both Chinese management accountants and intermediate accountants are valuable and important certificates in the field of finance and accounting. Many people will compare management accounting and intermediate accounting. What's the difference between them? Which is difficult?
Differences between Chinese management accountants and intermediate accountants
Chinese management accountant
At present, the difficulty of the examination for management accountants is relatively low. It is mainly aimed at the basic knowledge of practitioners, the familiarity with teaching materials, and the ability to comprehensively use the professional knowledge and tools of management accounting to analyze, judge and deal with practical problems.
The management accountant exam has been changing all the time, with multiple topics added for the beginners. The later reform plans to continue to add short answer questions (not yet certain), and the intermediate exam plans to start online pilot registration, etc. It seems that the difficulty of management accountants is slowly increasing:
The purpose of the preliminary examination is to increase the basic knowledge of the trainees and practitioners, and ensure that the trainees who have obtained the certificate have the basic ability required by the enterprise. Therefore, the management accountant examination follows the principle of gradual progress. The curriculum of the primary project focuses on the professional ethics of management accounting, introduction to management accounting, budget management, and cost control.
Intermediate accountant
The purpose of the intermediate examination is to examine the comprehensive ability of practitioners in the industry experience, including the key professional knowledge that management accountants should master, as well as the ability level examination (case guidance and questions and answers of management accountants' professional ability examination and writing of management accounting cases), to examine the candidates' comprehensive use of management accounting professional knowledge and tools for analysis Ability to judge and deal with practical problems; Case writing should be based on the actual situation of your unit or work environment.
In general, the difficulty of the primary examination for management accountants lies in the mastery of basic knowledge, familiarity with teaching materials, especially the interference between multiple choice items; The intermediate difficulty questions focus on the examinee's ability to understand and analyze complex problems, and the practical application ability in work. Therefore, the management accountant examinee can't stand the challenge if only relying on the learning mode of traditional accounting certificate.
What is the employment prospect of Chinese management accountants?
The management accountant is established for the Chinese system, mainly to cultivate management accounting talents that meet the needs of China. It is issued by the China Association of Chief Accountants and is the only management accounting certificate for middle and primary level finance in China. At present, the vigorous development of Chinese management accountants is the trend of the times, and its development impetus comes from many aspects:
1. Under the vigorous advocacy of the Ministry of Finance, the development environment of domestic management accounting has become mature, various application guidelines of management accounting have been issued, management accounting discussions and exchanges have heated up, and management accounting has become a highlight in the management field.
2. Under the trend of graduates generally pursuing double certificates (graduation certificate+vocational certificate), the professional direction and appropriate difficulty represented by the primary certificate make it the first choice for students from universities, colleges and higher vocational colleges.
3. The contradiction between the firm's rigid demand for management accounting talents and the shortage of talents in stock provides a great opportunity for many employees who want to enter the development channel of management accounting, and obtaining corresponding certificates becomes the best choice.