Strategic management accounting as the decision support system of the enterprise's strategic management does not form the concrete and applied method system so far. To solute the contradiction effectively between the slow research in the theory of strategic management accounting and the urgent need of enterprise's strategic management on macroscopic, this paper chooses the thoughts and application ideas of strategic management accounting with the practical and feasible characteristic in order that the managers in enterprises apply them initiatively to pondering, judging and dealing with all kinds of problems in the practice of strategic management and avoiding the enterprise sinking into the erroneous zone of strategic management.