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IMA主席的发言稿(在签约仪式上)

时间:2009-04-13 16:06来源:未知 作者:cmawang 点击:
  

美国管理会计师协会(IMA)主席 Frederick E Schea先生讲话

Good afternoon.  I am Fred Schea, Chairman of the Board of Directors of the Institute of Management Accountants. It is a great pleasure to be here in Beijing today. 

It is a wonderful city full of great culture and business.  Clearly there is a great deal of very successful businesses here with a lot of very bright people.  This is my first time in Beijing and I am very impressed with the amount of energy the city has, as well as the ability of the city to grow and respond to the needs of its people.  I look forward to returning to Beijing many times in the future.

As business becomes more global and individual companies are under increasing pressure to perform, making the right decisions based on facts is critical to long term success.  The management accountant is the link between finance and operations of the business and provides the key information used to make decisions.  We are THE business advisors to the most senior leadership in any organization.  As a CEO of a US bank I rely on my management accountant staff to provide me with the information required to insure continued success of my organization.

We were in one of the local markets earlier this week and they were selling abacuses.  I have no idea how to use one but my Chinese colleagues started to show me how they work. 

It occurred to me that this may have been the very first tool of the modern day accountant.  I doubt it is still used today in any great quantity but it is a testament to the functionality, use and value of practical tools which work.  IMA very much believes in this concept and helps businesses to implement and use practical tools which work.

The purpose of accountancy is to facilitate business and economic development.  Again, the purpose of accountancy is to facilitate business and economic development.  It is not an exercise in trying to catch cheaters or produce reports for governments. It is a tool to facilitate business and economic development.

Modern Western accounting is thought to date back to 1494 and Luca Paciole a Franciscan friar, invented double-entry system.  This marked the start of a systematic way of managing and report the affairs of a company in a way everyone could understand and use. 

I am sure that Chinese accounting systems date back well before 1494 and are the basis of many accounting theories we have today.

I believe the next big milestone in US accounting history occurred in 1919 when the Institute of Management Accountants was founded. 

IMA was set up as a non profit institution whose mission is “To provide a dynamic forum for management accounting and finance professionals to develop and advance their careers through certification, research and practice development, education, networking, and the advocacy of the highest ethical and professional practices.”

Since 1919 the IMA has been the voice of the profession on a global basis.  In 1972 the Certified Management Accountant program was launched to address a clear need to develop, educate and certify those finance and accounting professionals who work inside businesses. 

While the CPA designation is built for those involved in taxation and external reporting, the CMA designation is built for those professionals involved in strategic planning, budgeting, control, measurement, decision making, cost control and planning. 

It is the CMAs who get things done in an organization and ensure that decisions are made with facts and a correct cost perspective.  In these difficult economic times, those companies with the best decision making tools available have the best chance of surviving and then thriving in this environment.

Accounting has come a long way since 1494 and the IMA has helped to develop the profession for over 90 years now.  Evolving from a simple double entry bookkeeping role to basic cost allocation to basic cost accounting to the new tools of strategic costing and measurement, the IMA is at the forefront of these developments.

The 1970’s saw the need for recognized training, certification and professionalization of the profession as a way to differentiate the internal strategy development and internal reporting from the CPA functions of taxation and external reporting.  I am a CPA and I know that it is not enough to certify competence in the controller and CFO team functions.  The 70’s were when this concept took hold and the CMA designation was the output of these trends.

The 1980’s was the decade of growth of the profession as management accounting became a prestigious profession and one that was seen as truly supporting senior management.  The management accountant was seen as the stepping stone to the CFO or Chief Accountant role.

The 1990’s was the golden age in the development of the management accountant’s tools and ability to support decision making.  From activity based costing, profitability analysis, EVA, Balanced Scorecards, strategy maps through to the integration of performance management systems, the tools and systems available to us allowed for the CMA to finally be an integral part of the senior leadership team of an organization.  Unshackled from the internal reporting role, the CMA now became the link between the operations and the finance of the business – driving business forward.

The early part of the 21th century saw scandals and the dot com bust which again put a greater emphasis on the need for management accounting and good internal experts.  The only way for a good audit outcome is to have certified, trained professionals inside the organization producing quality, error free reports.  You must build quality from the inside.  This was never more apparent as the likes of Worldcom, Enron and Parmalat exploded through scandals and poor accounting practices.

Now, in 2009 we are witnessing events not seen since the 1930’s where organizations are struggling to survive and the likes of GM, Citibank and Bank of America are in effect US state owned enterprises.  Once again, management accounting has a significant role to play in getting these and many other enterprises out of the current crisis and helping them to survive and then thrive.  It is now up to us as the management accounting leadership to ensure this happens on a global basis.

A recent study done by IMA in conjunction with the Chinese Ministry of Commerce looked at the differences in costing practices between Chinese organizations and western practices.  It clearly showed that while certain differences exist, the two systems are quickly converging around common best practices.  As the two systems converge, it is critical that Chinese management accountants learn these new tools and techniques; join the international community and become members of the accounting and finance global profession.

So, who are management accountants now.  We:

                               Act as trusted business advisors

                               Support business management and strategic development

                               Provide accurate information for better decisions

                               Act as conscience of last resort

                               Work “hands on” to add value in organizations

                               Plan for the long-term

                               Become the next group of CFOs and like me, CEO’s.

IMA is THE institute to help Chinese professionals help their companies make the right decisions and to succeed.  Our certified management accountant program educates finance and accounting professionals on the skills they need to master and ensures they possess the required skills to succeed.

IMA and our 60,000 members is very proud to form a partnership with Excellent Accountant Training and GEC today and I look forward to many years of successful growth in China.  Thank you.

 

下午好!我是美国管理会计师协会主席Frederick Schea。今天我为能来到北京这座美丽的城市而倍感荣幸。

北京,文化气息浓厚,商业蓬勃发展。毫无疑问,在这里,成功的企业以及才俊之士都层出不穷。这是我第一次来到北京,它的蓬勃生机以及不断满足人们需求的发展潜力都给我留下了深刻的印象。我希望以后能常来北京。

随着经济全球化,每家公司面临着越来越大的压力。基于事实做出正确的决策对于企业长足的发展起着至关重要的作用。管理会计师的工作连接着企业的财务与运营,并为企业做出正确的决策提供重要的信息。我们是企业中最高领导层的商业顾问。作为一家美国银行的总裁,我非常信赖我的管理会计师们,有赖于他们所提供的信息,才得以保证了企业能够不断取得成功。

前几天,我在本地的一些市场上见到有人在卖算盘。我不会用算盘,我的一些中国同事就开始给我演示算盘的用法。

我忽然意识到这可能就是现代会计师最早使用的工具了。我怀疑如今算盘是否仍被广泛地使用,但它无疑体现了实用工具的功能性、实用性以及价值。国际管理会计师协会坚信这一理念并帮助各企业采纳并使用实用工具。

会计工作旨在促进商业和经济的发展。再强调一遍,会计工作旨在促进商业和经济的发展。它不是一种试图找到作假者或给政府做财务汇报的工作。它是促进商业和经济发展的工具。

现代西方会计学被认为起源于1494年,圣芳济会的修道士卢卡·帕乔利发明了复式会计制度。这标志着系统化管理模式的兴起以及人们开始用人人都能理解并会使用的方式记录企业事务。

我相信中国的会计制度可以追溯到比1494更早的时间,并且为诸多当今的会计学理论奠定了基础。

我想美国会计史上第二个伟大的里程碑即是管理会计师协会成立于1919年。

从创立之初,美国管理会计师协会作为一个非营利性机构,就致力于通过认证,研究与实践拓展,教育,网络协作,推崇最高道德及职业标准,为管理会计及财务专业人士的职业发展提供一个动态的平台。

1919年起,美国管理会计师协会就成为了该职业在全球范围内的“代言人”。1972年启动了注册管理会计师项目,明确传达出了对那些企业内部的财务和会计专业人士进行发展、教育、认证的需求。

注册会计师的职称针对于那些参与税务及外部财务报告工作的专业人员,而注册管理会计师的职称是为参与战略规划、预算、控制、评估、决策、成本控制与规划工作的专业人员而设立的。

因为有了注册管理会计师,企业中的一切事务才得以顺利进行,才能保证决策的制定没有偏离事实的基础并且是基于一种正确的成本观。在严峻的经济形势下,那些具备最优良的决策制定工具的企业才能幸存并逐渐强大起来。

会计这一行业兴起于1494年。90多年来,美国管理会计师协会一直致力于促进这一行业的发展。从简单的复式簿记,到基本成本分配,再到基本成本会计,直到发展为战略成本计算和评估的新型工具,美国管理会计师协会IMA始终站在这些发展潮流的最前沿。

20世纪70年代,对这一行业的标准化培训、认证,以及职业化的需求日益显著,以此来将企业内部的战略发展和内部财务报告与注册会计师的税务及外部财务报告的职能区分开来。我就是一名注册会计师,同时我深知这并不足以认证某人在管理者和财务总监等职能方面的能力。 70年代,这一理念占据主流,注册管理会计师就应运而生。

20世纪80年代,管理会计变成了极有前景的行业,并且被认为是名副其实的协助高层管理的工作。管理会计师被看作是成为财务总监或总会计师的跳板。

20世纪90年代,管理会计师在协助完成决策制定方面的作用和能力得到了更大的发挥。从基于活动的成本计算、利益率分析、经济增加值、平衡记分卡、战略地图一直到绩效管理体系一体化,我们可使用的工具和系统已使得注册管理会计师最终成为了企业中高层管理团队中不可或缺的部分。解除了内部财务报告工作的束缚,注册管理会计师如今已成为了连接企业经营与财务工作的纽带,推进企业不断向前发展。

21世纪初期,经济丑闻不断,网络泡沫破裂,再一次使人们更为重视对管理会计和优秀的内部管理专家的需求。企业招聘到经过专业认证且受过培训的专业人员做出高质量的、无误的财务报告,成为得到准确审计结果的唯一途径。你必须从企业内部把好关。由于经济丑闻和差劲的会计工作而走向破裂的诸如世界电信、安然和帕玛拉特等集团就是再典型不过的例子了。

如今,2009年,我们目睹了自20世纪30年代以来一直没有目睹过的惨状,许多企业不断挣扎在濒临破产的边缘,通用、花旗银行、美国银行等实际上已经沦为了美国的国有企业。再一次证明,管理会计的重要性不容小觑,它能使得这些或其他更多企业摆脱当前经济危机,帮助他们幸存并逐步强大起来。如今,这一切取决于我们这些管理会计领导者才能使之在全球范围内得以实现。

美国管理会计师协会与中国商务部协作展开的一项研究调查了中西方企业成本计算方面的差异。该研究明确表明:某些差异固然存在,但两种体系在迅速向着常用的最优做法靠拢。随着两种体系的会聚,中国的管理会计师们学习这些新的工具和技术,加入到国际性的协会,并成为会计和财务领域全球专业协会的一员是至关重要的。

因此,现在作为管理会计师,我们:

·是值得信赖的商务顾问

·协助企业管理以及其战略规划

·提供准确信息以制定更好的决策

·本着企业“最后的出谋划策者”的良心

·亲力亲为的实现企业增值

·做出长远的规划

·做未来的财务总监,然后,像我一样,做总裁

美国管理会计师协会IMA帮助中国此类专业人士,帮助他们的公司做出最佳决策并取得成功。我们的注册管理会计师(CMA)项目不仅培养财务及会计专业人士需要掌握的各项技能,并且同时保证他们具备取得成功所不可或缺的其他技能。

美国管理会计师协会以及我们的6万多名成员为今天能与优财公司和众行集团结成合作伙伴关系而深感自豪。我祝愿中国在未来不断发展,不断走向成功。谢谢!

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