Management accounting employs infinite segmentation operation method to explore value-added elements, its further use results in index-increasing data processing. We must design and plan information system according to its personalized characteristics of management accounting to ensure its sustainable and in-depth use. In this paper, the experience summarizing method is adopted, and the necessity, particularity, key points and results of constructing management accounting information system are generally introduced. Among them, the system construction should focus on four points: The first is to choose suitable tools as breakthrough point. The second is to set reasonable goals to clarify system boundary. The third is to strengthen the basic standards. The fourth is to plan implementation process rationally. Practice results illustrate that the system reflects the enterprise’s demand, can improve management efficiency of huge amounts of data, integrates business and accounting, thus having certain reference value.