Author(s)

Tang Dingfen

Corresponding Author

Tang Dingfen

ABSTRACT

High-tech enterprises are knowledge-intensive and technology-intensive industries. Different accounting policy choices have different results on financial measurement, and also have different impacts on the development of enterprises. Under such circumstances, the development of enterprises needs more and more high-quality accounting information quality for decision-making, and the improvement of accounting information quality depends on the choice of accounting policy. This paper studies the accounting policy of high-tech industry, expounds the present situation and existing problems of its accounting policy choice, and analyzes the reasons affecting its accounting policy, and puts forward corresponding suggestions for improvement on this basis.

KEYWORDS

Accounting policy, Technology enterprises, knowledge-intensive, technology-intensive