作者：安娜

The author:Anna

　　和讯网消息　10月14日，2012年秋季美国管理会计师协会（IMA）中国区CMA庆祝酒会暨企业融资分析研讨会在北京举行。

HeXunWang news on October 14,,The autumn of 2012 the United States institute of management accountants(IMA)China CMA banquets and enterprise financing analysis conference held in Beijing.

　　2012年以来，随着我国经济增速随全球经济持续低迷而放缓，并购案例和并购金额也随之回落。清科统计显示，2012年上半年，国内共完成并购案例422起，披露金额的366起并购交易总金额为286.48亿美元，案例数量和成交金额与2011年同期相比分别减少21.3%、22.03%。

Since 2012,Along with our country economic growth along with the global economic downturn and continued slowdown,Acquisitions and mergers and acquisitions amount will be back.Qing department statistics show,In the first half of 2012,Merger and acquisition of domestic were done 422 cases,Disclosure of the amount of 366 cases of m&a deals total amount is 28.648 billion dollars,The case number and clinch a deal amount compared with the same period in 2011 were reduced by 21.3%/22.03%.

　　80年代以来企业并购分别经历了政策风险、金融风险，到目前企业面临综合性风险。和君创业咨询公司总裁李肃在主旨演讲中指出，在全球资源整合的过程中，收购兼并是中国企业发展的重要之路，在全球化竞争的新经济(310358,基金吧)时代，企业并购过程中受到的挑战是全方位的，要关注系统风险，这就需要具备管理会计思维的财务团队来分析和操作。

Since the 80 s mergers and acquisitions were experienced policy risk/Financial risks,To at present the enterprise faced with a comprehensive risk.And king business consulting company President LiSu purpose in speech pointed out,In the process of global resource integration,Merger and acquisition in the development of Chinese enterprises is an important road,In the globalization competition of the new economy(310358,Fund it)age,In the process of enterprise merger and acquisition by challenge is comprehensive,Attention to system risk,This requires management accounting thinking financial team to analysis and operation.

　　与会嘉宾还就新经济形势下中国企业融资并购的时机、策略以及财务风险控制等讨论后认为，应对企业融资并购的财务风险需要依靠管理会计。

The attendees also exchanged new economic situation China enterprise financing the timing of the merger and acquisition/Strategy and financial risk control, and other discussion think,Deal with enterprise financing merger and acquisition of the financial risk of the need to rely on management accounting.

　　北京上地天使投资有限公司创始人龚善斌认为，小企业也需要管理会计，现代企业的竞争早已从产品、业务的竞争上升到战略竞争，原始的记账会计已经无法为企业战略提供支持。

Beijing shangdi angel investment co., LTD., the founder of the GongShanBin think,Small businesses also need to management accounting,The modern enterprise competition from product already/Business competition rise to strategic competition,The original accounting accounting has been unable to provide support for the enterprise strategy.

　　海银资本合伙人张志勇也指出，无论企业处于哪个发展阶段，越早对财务进行规范化管理，越有助于为将来融资做好准备。IPO回溯过去的财务周期状况，将有助于增加投资人信心。

Sea silver capital partners ZhangZhiYong also pointed out,No matter which the enterprise to be in the stage of development,The earlier to finance standardization management,The more help for future financing ready.IPO back the past financial cycle condition,Will help increase investor confidence.

　　自2009年被外国专家培训中心引入以来，IMA目前在国内拥有7000余名会员，其中获得CMA认证资格的近1500人，而IMA认为，中国对管理会计师的需求至少为30万。

Since 2009, the training center by foreign experts since introduced,IMA at present in China has more than 7000 members,One of them to get CMA the authentication qualification of nearly 1500 people,And IMA think,China's management accounting needs at least for 300000.

　　IMA中国区首席代表白俊江还透露，一项面向全球高校的大学生管理会计案例大赛将于10月启动，预期IMA中国将联络国内的100所大学队伍参赛，活动还将得到海尔集团的赞助。　

IMA China chief representative BaiJunJiang also revealed,A globally oriented university students management accounting case contest will be held on October start,IMA expected China will contact the domestic 100 university team competition,Activities will also receive haier group sponsorship.