In this paper, the complete attitude stabilization of underactuated spacecraft with two parallel single gimbal control moment gyroscopes (SGCMGs) is explored on 3-dimensional special orthogonal group (SO(3)) and its corresponding Lie algebra (so(3)). Instead of assumption on zero total angular momentum in existing article, a less conservative criterion is adopted to ensure system controllability, which does not simplify system dynamics. On the kinematic level, an ideal controller is proposed to globally stabilize attitude without singular initial condition and stagnation behavior. Besides, the ideal kinematic controller is developed on so(3), which avoids singularity or unwinding phenomenon caused by other attitude parameters. On the dynamic level, a hierarchical controller consisting of two parts is proposed. The high-level sliding mode part enforces finite time stabilization of angular velocity about underactuated axis while the low-level part tracks ideal angular velocity commands about actuated axes. A rigorous proof of the whole dynamic-kinematic system that has not been explored before is given. Analysis of hierarchical control from the perspective of linear algebra provides a novel insight into controller design for underactuated systems. Furthermore, the paradigm of controller design which is applicable to other underactuated systems is derived. Simulation results validate the effectiveness of the proposed control logic.