CGMA全球特许管理会计师考试综合案例与解析：运营级_国际注册专业会计师公会_9787508698106

近年来，管理会计热潮促使广大会计从业人员产生了提升管理会计能力的需求。为了培养出适应经济社会发展的专业型、创新型和具有全球视野的管理会计人才，促进管理会计教育发展，全球极负盛名的会计师组织国际注册专业会计师公会联合11家名校名师倾情打造这本匠心之作。
这本书基于CGMA管理会计能力框架，选取综合管理会计案例，全面、系统地阐述了企业在全球化、技术革新、移动互联网、大数据的VUCA[Volatile（动荡的）、Uncertain（不确定的）、Complex（复杂的）、Ambiguous（模糊的）]时代下，管理会计师所面临的挑战和机遇，以及如何在工作环境中应对它们。同时，深入解析了CGMA全球特许管理会计师考试及知识体系，为考生打造了一条有序、结构清晰的学习路径。其具体内容包括CGMA运营级案例的考试技巧、考点解答以及专家点评等，旨在培养读者的管理会计能力，了解商业（包括商业模式）及其运营环境，确认组织的风险和机会。这本书以中英对照形式呈现，旨在给考生提供更多的学习资源，以及给期望提升管理会计能力的读者提供更多选择。

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 AI(artificial 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 chainstyle 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 largescale 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 CIMA(Chartered 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 AICPA(American Institute of Certified Public Accountants). CIMA, the professional qualifications of accountants has also evolved to the professional qualifications of the CGMA(Chartered 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 Chinas 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 Chinas 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 highquality 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 FiveYear 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。

随着人工智能的快速发展，财务领域中许多标准化的业务正在被电子系统所取代，大数据时代下数字化的电子操作模式造成了大量初级会计人员的过剩。同时，对于大型企业来说，财务共享中心的兴起使他们能够以一种规模化、标准化的方式处理会计核算业务，因此财务团队的结构和规模将面临重大调整。科技的快速发展是推动财务人员转型的重要因素。

在中国从事管理会计教育10余载的CIMA（英国皇家特许管理会计师公会），于2017年与AICPA（美国注册会计师协会）一起正式创立了国际注册专业会计师公会（AICPA|CIMA）。CIMA，英国皇家特许管理会计师职业资格也随之进一步演化升级为CGMA（全球特许管理会计师职业资格）。新公会旨在提升专业会计师的公信力，促进个人的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。在大数据时代，如何帮助中国的财务人员成功转型，培养下一代的财务精英人才，满足新时代的企业和政府对于管理会计师的急切需求，推动中国经济的发展，是我们在中国的成长使命之一。

本书很荣幸地邀请到了清华大学、香港中文大学、西安交通大学、厦门大学、中南财经政法大学、中央财经大学、江西财经大学、天津财经大学、西安外国语大学、上海立信会计金融学院、湖北经济学院十一所北亚区知名高校的名师参与汇编，开创性地完成了这本中英双语教学著作。在此，我们对这十一所高校对中国管理会计教育事业的倾力支持和贡献表示由衷的感谢！

我们希望以本书作为起点，与国内管理会计教育界的诸位同人一道，将CGMA教学案例的本地化开发变成一项持续的工作，不断推陈出新，出版适用于不同层级人员学习需求的案例资源，以飨读者。

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