As contrasted with financial accounting, a managerial accounting information system provides both historical and estimated information that is relevant to the specific plans on more frequent basis.

区别于财务会计的是管理会计信息系统提供历史数据和不同系统指定的预计信息。

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It is also important to be able to extract information from the managerial accounting system for decision-making.

另外，能够为决策选取来自管理会计系统的数据也是很重要的。

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Aimed at the defect in financial accounting system, this paper adopted the questionnaire to investigate investors' demand for managerial accounting information.

本文针对财务会计的“天生不足”，采用问卷调查的研究方法，对投资者的管理会计信息需求进行了专项研究。

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