管理会计和财务会计均是会计系统中的重要分支,都对企业发展具有重要影响。为了对企业竞争力进行提升,需要融合财务会计和管理会计。本文从会计价值评价的视角对二者的融合进行分析,以期为企业会计价值的发挥提供一定的启发和帮助。 Management accounting and financial accounting are both important branches of the accounting system, all of which have a significant impact on the development of the enterprise. In order to enhance the competitiveness of enterprises, the need for integration of financial accounting and management accounting. This article analyzes the integration of the two from the perspective of accounting value evaluation, in order to provide some inspiration and help for the enterprise’s accounting value.