Abstract: Under the new situation, after the integration of modern management and accounting, effective management accounting has been formed. In the process of modern enterprise management, it is necessary to carry out corresponding prediction, decision-making, planning, control and assessment under the role of management accounting, so as to meet the development needs of the times and constantly improve the economic and social benefits of enterprises. In addition, with the improvement of people's living standard, the demand of enterprises for comprehensive ability of financial personnel has also risen to an important height. From the traditional "Mr. Accountant" to the direction of "strategic financial managers". Therefore, in order to construct a management accounting system suitable for the socialist market economy system, we need to explore the current situation of management accounting teaching, take the training of CMA (management accountants for international affairs) as the guidance, carry out effective reform of teaching, analyze problems, explore the causes, and formulate reasonable solutions. In order to meet the needs of social and economic development.

Key words: CIMA, Financial transformation, Management accounting