张老师语录
<P class=a style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20pt; TEXT-ALIGN: left" align=left><?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:PersonName w:st="on" ProductID="张"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'">张</SPAN></st1:PersonName><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'">老师上<SPAN lang=EN-US>CMA</SPAN>课，不仅知识点讲的非常清晰，考点把握的准，而且常有精辟之语。以下贴上几条，与大家共赏。<SPAN lang=EN-US><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></SPAN></P><P class=a style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20pt; TEXT-ALIGN: left" align=left><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 'Times New Roman'"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 19.2pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">1. CMA</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">不仅考验你的智商，也考验你的情商。大部分学员中途放弃不是智商问题，而是情商问题。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR><BR><FONT face="宋体, MS Song">2. MBA</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">是花拳绣腿，</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">CMA</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">是练内功，如果学习</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">CMA</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">得法可以打通你的<SPAN lang=EN-US>“</SPAN>任督<SPAN lang=EN-US>”</SPAN>二脉。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR><BR><FONT face="宋体, MS Song">3. </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">几年前的安然事件和因此而出台的</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">SOX</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">法案让我们看到财务会计靠不住，最近的经济危机又让我们看到金融也靠不住。企业的立身之本还是做出优质的产品和服务，提高效率，减少浪费，所以还是管理会计靠得住。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR><BR><FONT face="宋体, MS Song">4. </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">企业每天都产生财务信息，它们是什么？我的比喻是<SPAN lang=EN-US>“</SPAN>金矿<SPAN lang=EN-US>”</SPAN>。你不去开采它，提炼它，它就是石头，扔在路上就是垃圾；但是你去开采它，提炼它，你就能得到<SPAN lang=EN-US>“</SPAN>金子<SPAN lang=EN-US>”</SPAN>。这个<SPAN lang=EN-US>“</SPAN>金子<SPAN lang=EN-US>”</SPAN>就是对决策有用的<SPAN lang=EN-US>“</SPAN>相关性信息<SPAN lang=EN-US>”</SPAN>。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR><BR><FONT face="宋体, MS Song">5. </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">企业经营与管理是数理化问题，不是语文问题、政治问题和历史问题。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR><BR><FONT face="宋体, MS Song">6. </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">企业没有标准成本就谈不上有什么管理；企业没有全面预算就是管理没有档次。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR><BR><FONT face="宋体, MS Song">7. </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">外行谈理念，内行谈决策。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR><BR><FONT face="宋体, MS Song">8. </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">投资就像上床，经营就像生儿育女。企业领导人不能只热衷于投资，图一时之<SPAN lang=EN-US>“</SPAN>爽<SPAN lang=EN-US>”</SPAN>，更要多花时间来承担起养儿育女的责任和辛劳。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR><BR><FONT face="宋体, MS Song">9. </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">人力资源到底包括什么？我认为就是三个<SPAN lang=EN-US>“</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">H</FONT></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">”</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">Hand</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">，</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">Head</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">，</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">Heart</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">。三流企业只用到员工的</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">Hand</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">，二流企业用到员工的<SPAN lang=EN-US>“</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">Head</FONT></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">”</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">，只有一流企业用到员工的<SPAN lang=EN-US>“</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><FONT face="宋体, MS Song">Heart</FONT></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">”</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR><BR></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">10. </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">没有研发能力的企业是<SPAN lang=EN-US>“</SPAN>太监<SPAN lang=EN-US>”</SPAN>，没有营销能力的企业是<SPAN lang=EN-US>“</SPAN>残废<SPAN lang=EN-US>”</SPAN>。中国的<SPAN lang=EN-US>“</SPAN>太监<SPAN lang=EN-US>”</SPAN>、<SPAN lang=EN-US>“</SPAN>残废<SPAN lang=EN-US>”</SPAN>企业何其多也！</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR><BR><BR></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">张老师博客：<SPAN lang=EN-US>blog.sina.com.cn/uscma</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">手机：<SPAN lang=EN-US>13901759464</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">MSN</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt"><A href="mailto:us.cma@hotmail.com" target=_blank><SPAN style="COLOR: #009900; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; text-underline: none">us.cma@hotmail.com</SPAN></A></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt"><BR></SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">QQ</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">：<SPAN lang=EN-US>294463530 <o:p></o:p></SPAN></SPAN></P>
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