Also a need for enterprise management in my country. The deepening of reform and opening up and the further development of economic globalization have led to increasingly fierce competition among enterprises. The business management environment of enterprises has also changed from closed to open, from rigid to flexible. The strategic management of enterprises has become increasingly important, and strategic management requires the support of information systems. The current management accounting cannot achieve this goal. The increasingly fierce market competition has made cuba leads people realize that traditional management accounting cannot adapt to the changes in the manufacturing and competitive environment. For example, it cannot consider the changes in cost forms in the new environment. In practice, it is "subordinate" to financial accounting, which distorts the true cost of products and services; it cannot reflect a series of indicators closely related to the strategic goals of enterprises, such as quality, reliability, production flexibility, and customer satisfaction; it lacks the strategic concept of paying attention to the external environment and cannot provide accounting information on the relative level and trend of costs, prices, business volume, market share, cash flow, etc. Strategic management accounting can make up for the shortcomings of traditional management accounting and can help enterprises examine the organizational structure, marketing, and resource allocation of enterprises from a strategic perspective. It is necessary to meet the challenges faced by management accounting from a holistic and comprehensive perspective.