With the rapid development of modern science and technology，the era of“great wisdom”is coming quietly．At the same time，the financial work of enterprises has also entered a new field．If accountants want to “survive and develop”in the new field，they must have a keen“sense of smell”for valuable information，so as to help enterprises improve the level of operation and management and create value for enterprises．This paper mainly studies the influence of “great wisdom” on financial accounting，analyzes the feasibility of the transformation from enterprise financial accounting to management accounting，and puts forward transformation strategies．