In the era of big data, enterprise management accounting is facing unprecedented development opportunities and challenges. This paper aims to explore the development trend of enterprise management accounting in the era of big data, analyze the difficulties it faces, and put forward corresponding innovative strategies, in order to provide theoretical guidance and practical reference for the practice of enterprise management accounting.

This paper takes the students who have just graduated from high school in minority areas in 2022 as subjects, and uses quantitative research methods to conduct a questionnaire survey. The results show that most minority senior high school students fail to master or fully master English learning strategies. Therefore, teachers in minority areas should cultivate students’ English learning strategies to improve their independent learning ability.