The three most important and direct theoretical sources of government strategic management accounting are the new public management theory, the fiduciary responsibility theory and the strategic management theory. Therefore, the construction of the theoretical framework of government strategic management accounting should mainly consider the characteristics of these three theories to form its own unique theoretical framework. in viewing all the actual and potential ecuador lists activities of the government from the perspective of strategic management. Externally, other organizations and the public are regarded as the objects of its products and services, and internally, more products and services are provided through coordination. In short, government strategic management accounting emphasizes a kind of cooperation and coordination relationship between the outside and the inside, as well as the idea of maximizing the service value based on this. Traditional management accounting is based on traditional management ideas, artificially separating various government business activities, and rarely considering the external influencing factors of the government, resulting in the lack of overall, long-term and coordinated concepts in traditional government management accounting, which affects the performance of management accounting work.