rapid progress of science and technology, increasingly fierce international competition, changing customer needs and rising consumption levels. The tremendous changes in the business environment and the vigorous development of strategic management theory and practice have provided us with a new perspective to re-examine management accounting. The disconnection between traditional management accounting theory and practice has driven us to strengthen the research on management accounting theory and methods, and to establish a theoretical and methodological system european leads hat conforms to the laws of management accounting development, so as to provide good guidance for practice. Strategic management accounting is accounting that "serves the strategic management of enterprises" [1]. It is not a branch of management accounting, but the development of traditional management accounting in the new market environment and enterprise management environment. From a strategic perspective, it focuses on the "strategic triangle" composed of the company's customers and competitors [2]. It not only provides strategically relevant external information about customers and competitors, but also conducts strategic review of the company's internal information,