With the vigorous rise of a new trend of scientific technology and its resulting industrial revolution, digital economy has gradually become the main economic and social form in the world, which has brought unprecedented challenges and opportunities to the talent cultivation in business majors. Based on the basic characteristics of China’s new business construction in the digital economy era, this paper puts forward the thinking of the case teaching path of cultivating talents in the cost management accounting lesson from four aspects: the significance of case-based teaching, the role of case teaching, the process of applying case studies, issues and recommendations identified during implementation, so as to provide practical support for the innovation of talent cultivating mode for China’s talent in the new business specialty in the new era.