Abstract: The present invention relates to a degradable starch resin composition, a process for preparing the same and the use thereof. Said composition comprises starch, synthetic resin, mixing promoter, plasticizer, degradation accelerator and other additives. Said process comprising: (a) selecting a biodegradation accelerator; (b) preparing modified starch concentrate; (c) extruding the modified starch, EAA and the synthetic resin in a double-screw extruder and pelleting to obtain the degradable starch resin. The composition of the present invention contains a biodegradation accelerator and its starch content can be up to 80%. Having excellent biodegradability and good physico-mechanical property, the composition is particularly suitable to be used to prepare various light or heavy packaging films and agricultural films, etc.