We need make big customer database, it need connect into billing, order, shipping, service, annual reporter etc. Which pc program good for write these kind database. ( we don't want MS Access and ms office ).

There are a lot of databases that would do the job. FoxPro, Pervasive, MySQL are a few. If you are going to write your own, I hope that you have some experience with program design. First you should have the standard accounting functions, general ledger, accounts receivable, accounts payable, putchase order, payroll, sales order entry & invoicing. You need the standard data handling modules for each - add, change, delete and report generators for each. You could also write the whole system in an application language. C, BASIC, Cobol have long been used. The experience I have with accounting systems with source code are in BASIC for single user PC's, BASIC for multi-user mini-computer, and one based on dbase for networked pc system. There are some programs available in open source. I wouldn't try writing from scratch.