Abstract: Under the background of innovation and entrepreneurship era, how to cultivate innovation and entrepreneurship thinking has become a new topic in college teaching. Under the trend of big data intelligent accounting as the main direction of teaching reform, this paper analyzes the current situation of traditional strategic management accounting teaching and innovation and entrepreneurship projects, discusses the guiding effect of strategic management accounting teaching on undergraduate innovation and entrepreneurship thinking, and puts forward some suggestions on the cultivation of innovative and entrepreneurial thinking from the teaching of strategic management accounting course. Through the analysis of innovation and entrepreneurship subject and knowledge disseminator, this paper puts forward some feasible suggestions, such as establishing case base and paying attention to the cultivation of tactical and strategic thinking.

Key words: Strategic management accounting, Innovation and entrepreneurship, Teaching ideas