Accounting is more important with the development of economy, which is determined by the role of the accounting information in economy. People have a deep understanding of the role of accounting information, but rarely research for its value. This paper uses value engineering theory to carry on value analysis for accounting information, tries to find the function of accounting information, aims to reduce costs and improve the value of accounting information and achive better services for the modern economy and human by improving and increasing its capabilities.%经济越发展会计越重要，是基于会计信息在经济中所起的作用而言的，可见人们对会计信息作用的认识是很深的，但对其价值研究很少，本文运用价值工程理论对会计信息进行价值分析，试图找到会计信息的功能，通过完善和增加其功能，降低成本，提高会计信息价值，更好地为现代经济服务和人类服务。
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