需要了解CMA与CPA的区别的朋友看过来--来自monster的advice

When
you're searching for an accounting position, a credential next to your
name can help your resume stand out. But which one is right for you:
certified public accountant (CPA) or certified management accountant
(CMA)? It depends on your career goals, but here are some points to
consider.

What Do You Want to Do?

Because core areas of expertise for CPAs and CMAs differ, knowing
the type of accounting you want to do is key, says Kathleen Downs,
recruiting manager for Robert Half International in Orlando, Florida.

CPAs perform and sign audits and do tax work, which includes
representing companies during IRS audits. CMAs focus on cost
accounting, management reporting, financial planning and analysis, says
Joe Taylor, vice president of Hudson Financial Solutions in Chicago.

CMAs have the edge in manufacturing and in certain positions, such
as plant control and management accounting. But at the corporate level
and in financial-reporting positions, the CPA is king, says Mitch
Blasko, CPA and president of MBI Financial Staffing in Greenville,
South Carolina.

Do travel and variety appeal to you? "If you want exposure to many
industries and public auditing skills, CPA is the way to go," Downs
says. "If you want to hang your hat in the same office every day and
make a difference with one company, the CPA is good, but the CMA is
extremely relevant."

Are You Qualified?
    

Before sitting for the CPA exam, you must meet state licensing rules.
Most states require 150 hours of post-undergraduate coursework. Some
states also require public accounting experience before you take the
CPA exam.

If your job is demanding or requires a lot of travel, you may not
have time for more accounting education. And if you've worked only in
private accounting, you may have to take a pay cut to get the needed
public experience, Taylor explains. If that's the case, it might be
easier to pursue the CMA, which does not require this experience, he
says.

Instead, the CMA credential requires a bachelor's degree in any area and two years' full-time or four years' part-time experience in management accounting or financial management. The Institute of Management Accountants
(IMA) waives the education requirement for holders of some foreign
accounting designations and those who score in the top 50 percent on
the GMAT or GRE. Candidates then must pass a four-part exam.

What's the Pay Differential?

A designation can also boost your salary. An IMA salary survey
conducted in 2006 and released in June 2007 found the average salary
for accountants with some kind of certification was $102,393 versus
$80,738 for those without. Average salary was $102,429 for CMAs and
$98,600 for CPAs. Hudson Financial data shows CPAs command a 5 percent
premium in the accounting job market, Taylor says.

Will You Be Competitive?

A license or designation is a plus when competing for accounting
jobs. "Of the placements I do in accounting, 25 percent of people have
their CPAs [and] about 10 percent have their CMAs," Downs says. "Many
industry clients are asking for CPAs or CMAs. In public accounting,
they always want the CPA."

What Are Less-Obvious Advantages?
    

Either designation brings with it additional benefits. The
continuing-education requirements needed to maintain either
certification keep your accounting knowledge up-to-date, Downs says.
"Another advantage is that you can network with other professionals at your level and [learn of] job opportunities," she says.

Students can join the American Institute of Certified Public Accountants
(AICPA) or the IMA and start networking before graduation. You don't
need to be a CMA to join the IMA, but unless you're a student, you need
to be a CPA to join the AICPA.

Ultimately, the right accounting designation for you is the one that
takes you where you want to go in your career. Once you've determined
that, you'll know which designation is the best route to that
destination.

出处：http://career-advice.monster.com/job-industry-profiles/finance/CPA-or-CMA/home.aspx