Research on Integration of Management Accounting and Financial Accounting from the Perspective of Accounting Value Evaluation

With the rapid changes in social and economic forms, the current financial situation has also undergone tremendous changes, and the economic competition has become increasingly fierce. If enterprises want to survive and develop, they must improve their core competitiveness by reducing internal consumption costs and integrating resources. Management accounting and financial accounting are both important components of enterprise accounting, which play different roles in enterprise management and are the basic guarantee to ensure the stable operation and healthy development of enterprises. Under the background of changing market environment and accounting position, the integration of management accounting and financial accounting has become an inevitable trend. Strengthening the integration of management accounting and financial accounting can not only optimize the development structure of enterprises from the aspect of financial management, but also provide reliable data analysis for enterprise project financial decision-making, and maximize the value of accounting system in enterprise growth. From the perspective of accounting value review, this paper analyzes the relationship between management accounting and financial accounting, and puts forward a concrete and feasible path for their integration.