抄録
The purpose of this study is to develop a financial accounting software according to the characteristics of agricultural enterprise accounting, which can strengthen the management of the agricultural enterprise and relieve the accountant from tedious accounting information processing. The system was developed by using Microsoft Visual Basic 6.0 as user interface and Microsoft Access 2003 to save the accounting data, with the operating system of Microsoft Windows XP. Company X tested the system with the survey data. It was observed that the system had excellent user friendly interface, as well as had the following characteristics. Firstly, in the system the user could operate the accounting subjects, manage accounting evidence and accounting entry freely and easily. Secondly, the system could auto generate financial reports and some subsidiary schedules. Thirdly, the system had powerful capabilities of storing the accounting data, as a result the system managed the historical information promptly and efficiently. Finally, the system was capable of relieving the accountant from tedious accounting calculation, saved time in accounting data input and reduced the mistake caused by input and calculation.
