diff --git a/app/Utilities/FinanceLedgerAccess.php b/app/Utilities/FinanceLedgerAccess.php
index 68ed953e..194ca1c8 100644
--- a/app/Utilities/FinanceLedgerAccess.php
+++ b/app/Utilities/FinanceLedgerAccess.php
@@ -21,6 +21,10 @@ class FinanceLedgerAccess
             return false;
         }
 
+        if (SystemAccess::roleName($user) === SystemAccess::ADMIN) {
+            return true;
+        }
+
         $roles = array_values(array_filter(array_map(
             'trim',
             explode(',', (string) config('finance_ledger.mapping_editor_roles', '财务台账管理员')),
diff --git a/tests/Feature/Business/FinanceLedgerAccessTest.php b/tests/Feature/Business/FinanceLedgerAccessTest.php
new file mode 100644
index 00000000..7d69a700
--- /dev/null
+++ b/tests/Feature/Business/FinanceLedgerAccessTest.php
@@ -0,0 +1,46 @@
+<?php
+
+namespace Tests\Feature\Business;
+
+use App\Models\Auth\Role;
+use App\Models\Auth\User;
+use App\Utilities\FinanceLedgerAccess;
+use Tests\Feature\FeatureTestCase;
+
+class FinanceLedgerAccessTest extends FeatureTestCase
+{
+    public function test_super_admin_and_admin_can_edit_finance_ledger_but_regular_users_cannot(): void
+    {
+        $regularUser = $this->account('user');
+        $admin = $this->account('admin');
+        $superAdmin = $this->account('super_admin');
+
+        $this->assertFalse(FinanceLedgerAccess::canEditMapping($regularUser));
+        $this->assertFalse(FinanceLedgerAccess::canEditAccountStatus($regularUser));
+        $this->assertFalse(FinanceLedgerAccess::canEditAccountType($regularUser));
+
+        $this->assertTrue(FinanceLedgerAccess::canEditMapping($admin));
+        $this->assertTrue(FinanceLedgerAccess::canEditAccountStatus($admin));
+        $this->assertTrue(FinanceLedgerAccess::canEditAccountType($admin));
+
+        $this->assertTrue(FinanceLedgerAccess::canEditMapping($superAdmin));
+        $this->assertTrue(FinanceLedgerAccess::canEditAccountStatus($superAdmin));
+        $this->assertTrue(FinanceLedgerAccess::canEditAccountType($superAdmin));
+    }
+
+    private function account(string $role): User
+    {
+        $name = 'finance-ledger-access-' . $role . '-' . User::count();
+        $user = User::create([
+            'name' => $name,
+            'email' => $name . '@example.test',
+            'password' => 'fixture-only-password',
+            'enabled' => true,
+            'locale' => 'zh-CN',
+            'landing_page' => 'dashboard',
+        ]);
+        $user->roles()->attach(Role::where('name', $role)->firstOrFail()->id);
+
+        return $user;
+    }
+}