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In recent years, high-tech enterprises have been increasing, the market scale has been continuously improved, and important contributions have been made to the development of the market economy. The state has introduced a series of policy measures to support the development of high-tech enterprises, and enterprises should start with financial accounting if they want to fully enjoy preferential policies. Financial accounting is an important part of financial management of high-tech enterprises. This paper first defines the relevant concepts and points out the key points and principles of financial accounting for high-tech enterprises. Secondly, this paper points out the problems in the financial accounting of high-tech enterprises. Finally, the norms and implementation strategies for financial accounting of high-tech enterprises are obtained, including: increasing the emphasis on financial accounting, formulating scientific R&D expense accounting plans, establishing a sound financial management system, and establishing a sound financial budget system.

Study on Financial Accounting Norms and Implementation in High-tech Enterprise