In the steady progress of the reform of STEP's three-pillar financial system, the concept of management accounting is penetrating into all aspects. The financial system has changed from accounting to empowering support, and financial personnel have realized the transformation from accountants to combat staff. A few days ago, the financial department of STEP received good news. After diligent study and practice, 5 financial personnel successfully passed the theoretical examination and writing of thesis of the professional ability of management accountants (PCMA) advanced project, and became the second batch of senior management accountants in the country. personnel. In this exam, the pass rate of STEP reached 83%, much higher than the overall pass rate of 38%.

　　Ordinary financial personnel complete the gorgeous transformation of management accountants, which will help STEP's financial BP transformation, inject new vitality into the development of corporate financial careers, endow them with new momentum, and use more advanced concepts to better serve corporate development.

　　The China Institute of Chief Accountants (hereinafter referred to as "ACCA") is based on the "The 14th Five-Year Plan for National Economic and Social Development of the People's Republic of China and the 2035 Outline of Long-term Objectives" and the "Outline of the 14th Five-Year Plan for Accounting Reform and Development" "(Cai Kuai [2021] No. 27), "Accounting Industry Talent Development Plan (2021-2025)" (Cai Kuai [2021] 34) and other relevant documents, focus on cultivating management accounting talents rooted in China and with an international perspective , to help the high-quality development of China's economy in the new era. Based on the training approach of management accounting talents based on the integration of industry and finance, the ACCCIM has successively launched junior and intermediate management accountant projects, and will launch the advanced project of Professional Competence for Management Accountants (PCMA) in 2020.

　　Management accounting is separated from traditional accounting. Its functions have changed from traditional manual accounting and post-accounting to analyzing the past, controlling the present and planning the future, deeply participating in management decision-making, and helping managers formulate and implement organizational strategies. As an important tool of enterprise management, management accounting can penetrate into all levels of the enterprise, provide basic information, management methods, evaluation methods, etc. for enterprise management, and comprehensively promote the development of enterprises from extensive to intensive, from extensive management to refined management , rational use of enterprise resources, strengthen internal management, and enhance the creativity of enterprise value.