|
(ÁÖ) ±¹Á¦±ÝÀ¶È¸°è¾ÆÄ«µ¥¹Ì(Academy of
International Finance and Accounting: AIFA)´Â º»°ÝÀûÀÎ °³¹æÈ½Ã´ë¸¦
¸ÂÀÌÇÏ¿© ±¹Á¦ÀûÀÎ ±ÝÀ¶ ¹× ȸ°èÀü¹®°¡¸¦ ¾ç¼ºÇÒ ¸ñÀûÀ¸·Î 1999³â 2¿ù¿¡ ¼³¸³µÇ¾ú½À´Ï´Ù.±¹Á¦È½Ã´ë¸¦
¸ÂÀÌÇÏ¿© ±¹°¡ °æÀï·ÂÀÌ ÀÖ´Â ±¹Á¦°øÀÎÀÚ°ÝÁõÀÎ ¹Ì±¹°øÀÎȸ°è»ç(AICPA)°úÁ¤À» °³¼³ÇÏ¿© ÇöÀç´Â ±¹³»
ÃÖÁ¤»óÀÇ ÀÚ¸®¿¡ ÀÖÀ½À» ÀÚºÎÇϰí ÀÖ½À´Ï´Ù.
AIFA´Â ±¹Á¦ÀûÀÎ °æ¿µÀü¹®Áö½ÄÀ» °®Ãá ÀÎÀ縦 ¾ç¼ºÇϱâ À§ÇÏ¿© ±¹³» ÃÖ´ë±Ô¸ðÀÇ ½Ã¼³»Ó¸¸ ¾Æ´Ï¶ó,
ÃÖ°íÀÇ ±³¼öÁø ¹× ÇàÁ¤¼ºñ½º¸¦ Á¦°øÇÔÀ¸·Î¼ ÃÖ»óÀÇ Service Quality¸¦ Á¦°øÇϰíÀÚ ÃÖ¼±ÀÇ
³ë·ÂÀ» ´ÙÇϰíÀÚ ÇÕ´Ï´Ù. |
|
AICPA °úÁ¤ |
AICPA
¶õ? |
AICPA¶õ
American Institute of Certified Public AccountantÀÇ
¾àÀÚ·Î ¹Ì±¹°øÀÎȸ°è»çÇùȸÀ̸ç, ÀÌ ÇùȸÀÇ È¸¿øÀÎ ¹Ì±¹°øÀÎȸ°è»ç¸¦ ÆíÀÇ»ó AICPA·Î ºÎ¸£°í
ÀÖ½À´Ï´Ù.
AICPA´Â ÀÚº»½ÃÀåÀÇ °³¹æÈ ¹× ±Û·Î¹ú ½Ã´ë¸¦ ¸ÂÀÌÇÏ¿© ÁÖ·Î ±¹Á¦ÀûÀÎ Àü¹®°¡·Î¼ ¼¼°è
Á߽ɿ¡¼ ´«ºÎ½Å Ȱ¾àÀ» ÆîÄ¡°í ÀÖÀ¸¸ç, ±¹Á¦ÀûÀÎ °æÀï·ÂÀ» °®Ãâ ¼ö ÀÖ´Â À¯¸ÁÇÑ ±¹Á¦ÀûÀÎ
ÀÚ°ÝÁõÀÔ´Ï´Ù.
AICPA°¡ ÁÖ·Î ÇÏ´Â ¾÷¹«´Â Çѱ¹°øÀÎȸ°è»ç(KICPA)ÀÇ ÁÖ¾÷¹«ÀΠȸ°è°¨»ç(Auditing),
±¹Á¦Á¶¼¼ÀÚ¹®¾÷¹« ¹× °æ¿µ ÀÚ¹® ¾÷¹«»Ó¸¸ ¾Æ´Ï¶ó ±¹Á¦ÀûÀÎ °æ¿µ ¹× ȸ°è°ü·Ã ¼ºñ½º µîÀ»
¼öÇàÇÕ´Ï´Ù.
|
|
CMA °úÁ¤ (Certified Management Accountants) |
CMA
°³¿ä |
| CMA´Â ȸ°èºÐ¾ßÀÇ ´ëÇ¥ÀûÀÎ ÀÚ°ÝÁõÀ¸·Î¼
¼¼°è ÃÖ°íÀÇ ±ÇÀ§¿Í ÀüÅëÀ» ÀÚ¶ûÇÏ´Â IMA(Institute of Management
Accountants-www.imanet.org)¿¡¼ ÁÖ°üÇϰí ÀÖÀ¸¸ç 30,000¸í ÀÌ»óÀÇ
µ¿ ÀÚ°ÝÁõ ¼ÒÁöÀÚµéÀÌ ÇöÀç ¹Ì±¹ À̿ܿ¡µµ ij³ª´Ù, ¿µ±¹, ³×µ¨¶õµå, ¿À½ºÆ®·¹Àϸ®¾Æ, ´ºÁú·£µå,
È«Äá, Áß±¹, ÀϺ» µî 75°³±¹ ÀÌ»óÀÇ ³ª¶ó¿¡¼ °ü¸®È¸°èÀÇ Àü¹®°¡·Î Ȱµ¿Çϰí ÀÖ°í, CPA¿Í
´ëµîÇÑ ¶Ç´Â ±× ÀÌ»óÀÇ º¸¼ö ¹× ÁöÀ§¸¦ º¸Àå ¹Þ°í ÀÖ´Â Prestigious Global
CertificationÀÓ. |
CMA
±¹Á¦Àû À§»ó |
| ¼¼°è Top-Class ±â¾÷±º¿¡
¼ÓÇØÀÖ´Â ´ë´Ù¼öÀÇ ´Ù±¹Àû±â¾÷(Multinational Corporation)µéÀÌ ÇöÀç
ÀÌ ÀÚ°ÝÁõÀ» Àû±ØÀûÀ¸·Î ÈÄ¿øÇϰí ÀÖÀ¸¸ç, ¹Ì±¹ÀÇ °æ¿ì CPA¿Í µ¿ÀÏÇÑ È¤Àº ¿ì¿ùÇÑ ¿¬ºÀÀ»
¹Þ°í ÀÖ´Â °ÍÀ¸·Î Á¶»çµÊ. (Source-The June Report of Strategic
Finance 2007 ) |
CMA
Ȱµ¿ºÐ¾ß |
 |
|
CFA °úÁ¤ (Certified Financial analyst) |
CFA
ÀÚ°ÝÁõÀ̶õ? |
| CFA ÀÚ°ÝÁõ Á¦µµÀÇ ¸ñÀûÀº ȯÀ²,
ÀÌÀÚÀ² ¹× ÁÖ°¡ÀÇ º¯µ¿¼º Áõ´ë·Î ÀÎÇÑ ±â¾÷À繫À§ÇèÀ» °ü¸®ÇÒ ±â¾÷À繫 Àü¹®°¡¿Í ÁÖ½Ä, ä±Ç,
ºÎµ¿»ê ¹× ÆÄ»ý±ÝÀ¶»óǰ(¼±¹°, ¿É¼Ç, ½º¿Ò)ÀÇ Á¤È®ÇÑ °¡Ä¡ Æò°¡¿¡ ´ÉÅëÇÑ Áõ±Ç±ÝÀ¶Àü¹®ÀηÂ
¾ç¼º¿¡ ÀÖ½À´Ï´Ù. CFA ÀÚ°ÝÁõ ¼ÒÁöÀÚ´Â ±¹³»´Â ¹°·Ð ¼¼°è±ÝÀ¶±â°üÀ¸·ÎºÎÅÍ ÃÖ°íÀÇ ´É·ÂÀ»
ÀÎÁ¤¹Þ°í ÀÖÀ¸¸ç, CFA ÀÚ°ÝÁõ ¼ÒÁöÀÚ¸¦ °í¿ëÇϰí ÀÖ´Â ±ÝÀ¶±â°üÀÚüµµ ±¹Á¦Àû °ø½Å·Â°ú
½Å·Úµµ¸é¿¡¼ ³ôÀº Æò°¡¸¦ ¹Þ°í ÀÖ½À´Ï´Ù. |
CFA
Ȱµ¿ ºÐ¾ß |
 |
|
|