The implementation of " the Belt and Road Initiatives " strategy provides a good opportunity for Chinese enterprises to go abroad. However, opportunities often coexist with risks. As enterprises move toward the international stage, they will also be exposed to a more complex and volatile business environment and face higher operating risks. Management accounting can provide information support for the operating decision-making of enterprises and help them avoid operating risks. In the context of the implementation of " the Belt and Road Initiatives " strategy, management accounting will play an increasingly important role. This article discusses the opportunities and problems faced by the development of management accounting in China. We should seize the opportunities brought by the implementation of " the Belt and Road Initiatives " strategy to promote the development of management accounting both in theory and practice. Finally, this article gives corresponding countermeasures and suggestions for the problems of management accounting under the background of " the Belt and Road Initiatives ".