In the process of industrialization and promotion of high-tech enterprises, it is inevitable to take technology development as the core and effectively implement enterprise technology development issues. In the process of promoting and implementing enterprise high-tech development, R&D expenditure is an important financial measure of high-tech input assets, and the accounting choices of high-tech enterprises in R&D expenditure directly indicate the tendency of specific investment assets use, the proportion in the quantification of high-tech project assets and other issues, thus bringing direct impact on the use of investment funds in high-tech industry. The study will briefly analyze the overview of R&D expenditure of high-tech enterprises, and further carry out an in-depth analysis of the impact of accounting policy choices and recommendations on R&D expenditure of high-tech enterprises, in order to make the use of R&D assets of high-tech enterprises more reasonable.