Is the basis and prerequisite for management accounting activities. The complex and ever-changing enterprise environment requires strategic management accounting. Accounting is a product of the environment, and the environment determines the formation and development of strategic accounting. Accounting is nurtured and grown in various environments. When the accounting environment changes, accounting must make corresponding changes. "Accounting at different cuba leads stages of development has different objective conditions, such as politics, economy, law, culture, etc., as well as accounting's own internal conditions, that is, the level of accounting theory and the quality of accounting personnel" [6]. Among these factors, the economic environment plays a leading role in the accounting model. From single-entry bookkeeping to double-entry bookkeeping, from laissez-faire accounting to the emergence of accounting standards, from the independent accounting of various countries to the trend of accounting internationalization, all reflect the requirements of economic development and enterprise management. When strategic management penetrates into enterprise management, it is undoubtedly necessary to draw on the ideas of strategic management and propose the category of strategic management accounting for research.