Salary management is an important content of corporate governance. With the increase of the number of enterprises, the wage management of enterprises is becoming more and more complicated. Its labor wage management is not only personnel management, but also an important part of enterprise financial management. Salary management needs to be related to personnel management and attendance at the same time, such as connecting working hours, basic salary generated by workers in each enterprise, allowances, bonuses, benefits, actual wages and so on. Capital is the main factor of enterprise's survival, and the capital flow affects the overall operation of the enterprise, and employee salary is an important part of enterprise's financial management.

The background database of this system adopts access database and is developed by Microsoft Visual Basic 6.0. The system mainly provides basic wage management for small and medium-sized enterprises. Simple and generous system interface, clear hierarchy, helps users to easily apply to primary financial management. Specific functions mainly include adding users, modifying passwords, setting basic salary, setting salary formula, attendance statistics, calculating paid salary, salary, etc. Export function. In order to facilitate all kinds of information query, add, edit and delete such operations. This paper introduces the background, general design, detailed design, coding and testing of this system.