Abstract: The article raises several questions regarding the concepts, characteristics, and formation processes of values and value systems. After presenting the approaches to the concept of value, the process of value formation, and value systems, along with the important characteristics of value and value systems such as similarities and differences, stability and change, the article emphasizes the necessity of filtering and supplementing value systems, and outlines the role of subjects in filtering and supplementing values and value systems. Keywords: Concept of value, Value System, value formation, role of subjects