MAT Management Accountant Certificate is issued by China Association of Chief Financial Officers (a non-governmental organization). Other tax agents, forensic accountants, international accountants (AMIA) and accounting practitioners, including MAT, are all policy-edged ball projects initiated by China General Administration and promoted by the Association itself. Facts have proved that it cannot be recognized by state-owned enterprises and financial personnel.
1.MAT Why is it the policy edge ball project of the Ministry of Finance?
All national-level serious certificates in China are formulated by national government departments, and then managed by corresponding directly affiliated institutions.
For example, junior high school senior professional title certificate and China Certified Public Accountant (CPA) certificate are policy standards formulated by the Ministry of Finance, and then managed by the National Accounting Qualification Evaluation Center of institutions directly under the Ministry of Finance and the China Institute of Certified Public Accountants respectively.
1. Non-governmental trade associations have no right and qualification to set standards.
20 14 10 10 On October 27th, the Ministry of Finance issued the guiding opinions of the Ministry of Finance on comprehensively promoting the construction of management accounting system/zhengwuxinxi/caijingxinwen/20141kloc-0/t 20/kloc. The guiding ideology, basic principles, main objectives, main tasks, measures and work requirements for comprehensively promoting the construction of management accounting system are clearly put forward, which outlines the blueprint and points out the direction for the development of management accounting with Chinese characteristics. The construction project of the whole management accounting system is huge, and the Ministry of Finance began to invite tenders from the research units directly under it.
20 15, 15, and the Ministry of Finance 10 issued the guidance system on October 4 to guide the practical application.
-Interpretation of the Guiding Opinions of the Ministry of Finance on Comprehensively Promoting the Construction of Management Accounting System (III)
/zhengwuxinxi/zhengcejiedu/20 150 1/t 20 150 104 _ 1 17532 1 . html
It is emphasized that the construction of management accounting system with China characteristics should be based on the national conditions, and the guiding system of management accounting must be established by the Ministry of Finance and directly affiliated units, instead of being formulated by social organizations as in the United States and Britain, which embodies all the basic principles based on China's national conditions.
2065438+February 2, 2005, Ministry of Finance issued a clear responsibility to closely cooperate with and promote the construction of management accounting system —— Interpretation of the seventh series of Guiding Opinions of Ministry of Finance on Comprehensively Promoting the Construction of Management Accounting System
/zhengwuxinxi/zhengcejiedu/20 1502/t 20 150202 _ 1 187074 . html
It is emphasized that the National Accounting Institute should actively play its role as the main channel in management accounting training, systematically design training plans, continuously strengthen the construction of training teachers, and do a good job in related training, which is mainly responsible for the training of management accounting talents in China.
The above-mentioned documents of the Ministry of Finance clearly point out that China's non-governmental organizations and trade associations cannot be the protagonists in the construction of China's management accounting system and the training of management accounting talents with Chinese characteristics.
2. Fabricate the lies authorized by the Ministry of Finance according to the procurement documents.
"The Ministry of Finance authorized the China Association of Chief Financial Officers to formulate the training standards for management accounting talents in China" is a deceptive lie.
The basis for fabricating this lie is: On June 9, 2005, the Ministry of Finance purchased the Research Project on the Construction of Management Accounting Talents Training System in China, which was directly under the Ministry of Finance at that time. From the specific research project content, it is only a small part of the whole management accounting talent training system, which belongs to the research stage, a few industries, and phased research (the second stage of competency framework is divided into industry research and overall research).
With this phased procurement document issued by the Ministry of Finance, China General Administration began to make a big fuss about the word "single-source procurement", boasting that the Ministry of Finance authorized the General Administration to formulate the national training standards for management accounting talents (trade associations and social organizations have no right or right), and in May of 20 17, the management accountant (primary) certificate, that is, MAT, intermediate, advanced and special certificate, was launched one after another.
Interestingly, the Ministry of Finance documents clearly pointed out that by the end of 20 18, China's management accounting system was basically completed.
In fact, "single-source procurement" means that at that time, no other enterprises and institutions participated in the bidding for the "Research Project of China Management Accounting Personnel Training System Construction of the Ministry of Finance", and only the China Association of Chief Financial Officers bid.
By inquiring about the procurement projects of the Ministry of Finance, it can be seen that in 20 16 and 20 17, the Ministry of Finance purchased a large number of research projects on special courses of management accounting personnel training system, including a large number of management accounting system construction policies, and none of them reappeared.
Research on the Special Project of Management Accounting of the Ministry of Finance 20 16/ Xinxi/Zhong Biao Biao Xun/Zhong Biao Gong 38+0608/T20160815 Bid Winning Announcement _ 2389242.html.
Special Study on Management Accounting of the Ministry of Finance 20 17 Bid Announcement/Xinxi/Zhongbiao News/Zhongbiao Gong 38+0705/T 20170505 _ 2595039.html.
3. China Association of Chief Financial Officers 20 16 became the only completely decoupled association of the Ministry of Finance and became a non-governmental organization.
20 15 07 10 in order to speed up the transformation of government functions and improve the existing bad problems of trade associations (for example, China's chief accountant has set up more than a dozen non-compliant certificate projects privately, many of which have been revoked by the State Council).
The Ministry of Finance issued the document on the decoupling of trade associations and chambers of commerce, and the General Office of the Central Committee and the General Office of the State Council issued the overall plan for the decoupling of trade associations and chambers of commerce from administrative organs/zhengwuxi/zhengcefabu/201507/t2010 _127679.htm, which made it clear.
1. institutional separation: cancel the sponsorship, supervisor, contact and affiliation between administrative organs (including subordinate units) and trade associations and chambers of commerce.
2. Separation of functions: Clarify the functions of administrative organs and trade associations, and divest the existing administrative functions of trade associations.
3. Financial separation of assets: Trade associations and chambers of commerce should implement the accounting system of non-governmental non-profit organizations, establish separate accounts and conduct independent accounting.
4. Separation of personnel management: Trade associations and chambers of commerce have personnel autonomy and are decoupled from the original sponsors, supervisors, contacts and affiliated units in personnel management; After decoupling, the business establishment used shall be written off accordingly.
5. Separation of Party building, foreign affairs and other matters: Party building, foreign affairs, human resources services and other matters of trade associations are decoupled from the original sponsors, supervisors, contacts and affiliated units.
Therefore, it is obvious that the China Association of Chief Financial Officers has completely become a civil society organization without any official authority since it was separated from the Ministry of Finance.
On June 16 and 16, the State Council issued the "Notice on Publishing the Pilot List of Decoupling of Chambers of Commerce of National Trade Associations on June 20 16 (Second Batch)"/Xinwen/2016/22/Content _ 5084425.htm, and the China Association of Chief Financial Officers became the only decoupling of the Ministry of Finance.
20 19, 14, National Development and Reform Commission, Ministry of Civil Affairs, Central Organization Department, Central Organization Committee, Working Committees of Central and State Organs, Ministry of Foreign Affairs, Ministry of Finance, Ministry of Human Resources and Social Security, State-owned Assets Supervision and Administration Commission and State Administration of Taxation jointly issued the Implementation Opinions on the Reform of Decoupling Trade Associations from Administrative Organs/Article/XW/TZGG/20/kloc. China Association of Chief Financial Officers is still the only industry association completely decoupled from the Ministry of Finance, while China Institute of Certified Public Accountants is not within the scope of decoupling. At the same time, 795 decoupling associations are managed by the central government, but only for party building work; The so-called guidance is only the project of the government procurement association, and the Ministry of Finance should do a good job of supervision to prevent violations of law and discipline.
On August 20th, 20 19, China Association of Chief Financial Officers was completely removed from the list of institutions under the Ministry of Finance and became a non-governmental organization. /zhengwuxinxi/benbugaikuang/jgsz/bssydw/
It is not difficult to see that China Association of Chief Financial Officers has been separated from the management of the Ministry of Finance since the pilot project of 20 16, which shows that it has lost its assistant role in the construction of the characteristic management accounting system in China, including participating in the formulation of basic management accounting standards, management accounting application guidelines, management accounting personnel training standards and so on. In fact, I have never participated in anything except 15, the only purchase.
To sum up, China Association of Chief Financial Officers has no right and qualification to formulate the training standards for management accounting talents in China authorized by the Ministry of Finance.
All management accounting behaviors, including the issuance of management accountant certificates, are internal behaviors of the association and are not managed by the Ministry of Finance. The management accounting (junior) MAT we issued has no authority at all.
For a long time, China General Association only engaged in some marginal promotion activities of management accounting in the name of the association itself, and started a series of behind-the-scenes behaviors.
4. Not all trade and business associations will be decoupled from national ministries.
By comparing the Implementation Opinions on Comprehensively Promoting the Reform of Decoupling Trade Associations from Administrative Organs jointly issued by the State Council, the National Development and Reform Commission, the Ministry of Finance and the Ministry of Civil Affairs? The National Trade Association Chamber of Commerce Decoupling Reform List shows that:
National trade associations directly under the Ministry of Finance, such as China Institute of Certified Public Accountants, China Assets Appraisal Association and China Association of Abacus Mental Arithmetic, did not appear in the list of 795 decoupled national associations, so they are not within the scope of decoupling required by the state.
It can also be clearly seen from the list of institutions affiliated to the Ministry of Finance of official website that China Institute of Certified Public Accountants, China Assets Appraisal Association and China Association of abacus and mental arithmetic are still firmly on the list.
On the other hand, "China Association of Chief Financial Officers" has long since disappeared from the list of affiliated institutions of the Ministry of Finance.
(Directory of subordinate institutions of the Ministry of Finance: /znjg/jgsz/bssydw/index.htm)
Two, the primary certificate by the Ministry of Finance management accounting personnel training standards.
The competency framework for management accountants issued by the Ministry of Finance requires:
Junior management accountant:
Primary management accounting corresponds to general accounting, which cultivates students' professional ability, grasps the specific application of management accounting theory and management accounting tools and methods, independently processes management accounting information, and assists in completing a specific task in the field of management accounting, such as cost control, financial analysis, budget management, internal process control, risk management, and accounting information technology management.
This requires junior management accountants to be competent for the basic positions of management accounting. On the one hand, they should have the basic theoretical knowledge of management accounting, on the other hand, they should have the tools and methods of management accounting.
1, MAT elementary course system is not perfect, and the course quality is not guaranteed.
MAT primary learning assessment course includes cost management, budget management, professional ethics and introduction to management accounting, which is compiled by China Association of Chief Financial Officers. There are four thin textbooks, which seriously deviate from the training standards of management accounting talents required by the Ministry of Finance.
MAT elementary video course was recorded by a large training institution, and later extended to China Association of Chief Financial Officers, and then put on the association's website for students to learn.
Ordinary teachers in public institutions teach, and they are junior in management accounting, so they can't analyze and explain in depth, and basically look at courseware.
What's more, some institutions sell registration and training courses separately to increase the cost. What's even funnier is that the promotion of MAT and CPA was awarded by China Association of Chief Financial Officers, which made students look like fools.
2.MAT primary learning assessment is not rigorous, and it is difficult to ensure that students have post competence.
MAT primary learning is to read textbooks and online courses, study purely theoretically, and then brush the questions for reference. The coincidence rate between the original question and the test questions reached 60%, and the questions, options and answers were completely consistent. So whether you study hard or not, you can pass the exam by buying another question bank in the institution before the exam. (Many candidates have experienced it personally. )
It is difficult for junior students to master the theory and tools of management accounting, let alone be competent for management accounting positions.
3. Training institutions advocate making things out of nothing, and their promises are unfounded.
The enrollment of MAT training institutions is basically advocating that "management accounting is very popular. As long as you get the MAT primary certificate first, you can advance to the enterprise, and you can gradually learn and master specific abilities in the future."
Sorry, management accounting plays a vital role in enterprises. It goes deep into the products and business of enterprises and affects the strategic decision-making of enterprises. It can be said that it determines the life and death of the enterprise. Without the real professional ability of management accounting, enterprises will not be stupid enough to provide you with opportunities. Unless you are a key undergraduate or above and the enterprise is willing to spend money to train you, don't be so naive, not to mention that MAT is only a simple theoretical study.
4. Is the mat recognized by the enterprise? Lu Tao's charming heart
Colleagues who have been in contact with MAT should have seen it. The China Federation publicizes that the chief accountants of many large enterprises and institutions have obtained special management accountants, saying that the chief accountants of large enterprises have obtained MAT certificates. Can it not be recognized by enterprises?
Is it really what the association advertised?
It's actually quite simple. As mentioned above, the China Association of Chief Financial Officers was established for the qualification certification and membership management of chief accountants of enterprises in China. The research, design, training and certification of the chief accountant's main curriculum system are implemented by the National Accounting Institute, and have nothing to do with the association.
Therefore, China Association of Chief Financial Officers takes this opportunity to directly issue the special management accountant certificate to the chief accountant when conducting qualification certification. Direct hair without learning. Since it is the qualification certification arranged by the association, it is impossible for the chief accountant to shirk it.
Why is it special, not advanced? Because the chief accountant in China is above the senior level, you have to get the special grade to give the chief accountant a bonus.
So you found that China always set a four-level standard for summer sleeping mats for junior high school students. However, the MAT grade is only directly assigned to the chief accountant, and it seems that the top management has never recruited. MAT junior high school students are all promoted by the local association of chief accountants and authorized training institutions, and have never been promoted by the current provincial finance department or finance bureau. Even if there are some activities, they are all led by the original accounting department, that is, they are all retired. It is conceivable that there is something fishy in this.
Third, why can't we "prosper the country with hard work and talk about making mistakes"?
Driven by the interests of individual small groups, MAT primary project is divorced from the perfect management accounting system with China characteristics formulated by the state and the training standards of management accounting talents in China, regardless of the actual employment needs of enterprises and whether students can learn real management accounting ability before obtaining certificates.
I only know that by taking the opportunity of the country to vigorously promote construction management accounting, I sell dog meat and do unrealistic propaganda to induce students to sign up blindly.
It can only be said that the management accounting (primary) MAT project is a typical representative of "empty talk, no action".