As a crystallization of the deep integration of technology and agriculture, smart agriculture, with Internet of Things (IoT), artificial intelligence (AI), big data, and other core technologies, is vigorously reshaping traditional agricultural production models. From an accounting perspective, it has a profound impact on agricultural cost structure, resource allocation efficiency, and financial decision-making. This article adheres to the theory of "multi-terminal collaboration, intelligent control, and data empowerment" to deeply analyze smart agriculture. Traditional agriculture is constrained by issues such as population expansion, climate change, and labor shortage, resulting in severe resource waste and declining economic benefits. Smart agriculture emerged as a response to these challenges. In terms of core technologies, the collaborative application of IoT, AI, big data analysis, automation and robotics, and cloud computing technologies provides comprehensive perception, precise decision-making, and efficient execution for agricultural production. For example, in practical cases such as intelligent management of greenhouse facilities, smart agriculture significantly improves production efficiency, optimizes resource allocation, and brings considerable economic benefits. At the market level, the global smart agriculture market is growing rapidly, and the Chinese market holds great potential. Policy support, technological advancements, and cost reductions provide momentum for its development, but issues such as high initial investment, difficulties in technology promotion, data security risks, and talent shortages also increase financial risks and uncertainties. From an accounting perspective, smart agriculture faces challenges such as high technology promotion costs, lack of unified cost accounting and benefit evaluation standards, and long equipment investment return cycles. Therefore, it is necessary to strengthen policy support, improve the cost accounting and technical standard system, and enhance talent cultivation. Looking ahead, smart agriculture will develop towards intelligence, precision, industrial chain collaboration, and green sustainability, continuously improving agricultural economic benefits and financial performance, and providing solid financial support for agricultural modernization.