统计研究 ›› 2018, Vol. 35 ›› Issue (12): 16-25.doi: 10.19343/j.cnki.11-1302/c.2018.12.002

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SNA视角下企业研发资本化核算及主要变量调整

孙 静 徐映梅   

  • 出版日期:2018-12-25 发布日期:2018-12-28

R&D Capitalization Accounting at Firm-level and Main Variable Adjustment from the Perspective of SNA

Sun Jing & Xu Yingmei   

  • Online:2018-12-25 Published:2018-12-28

摘要: 本文意在将国民经济核算(SNA)框架下的研发(R&D)资本化核算理论应用于企业微观层面,并开发企业会计核算数据支持宏观核算,以促进宏微观层面研发测度的协调和数据衔接。通过比较分析R&D核算的三种主要国际标准提出了SNA视角下基于会计数据的企业R&D资本化核算路径,既阐明会计核算的企业R&D投入就是R&D产出和R&D投资的保守估计,也为国家统计局加快知识产权产品核算提供了参考。基于我国企业R&D的会计信息披露与指标识别,结合沪深A股上市公司样本的代表性与相关数据处理,以2011—2016年数据为例初步实现了SNA视角下企业R&D资本化核算及相关变量调整,结果具有一定的参考作用。比如制造业、非一线城市以及非国有产权性质的企业R&D资本形成及存量水平不高,但其R&D投入强度还有R&D资本占调整后固定资产的比重则相对较高,其增加值、固定资产存量、资产存量及杠杆率受R&D资本化的影响也相对较大。

关键词: R&D资本化, 企业会计核算, 国民经济核算, 指标调整

Abstract: This paper applies the accounting theory of research and development(R&D)capitalization under the SNA framework to the firm-level, develops commercial accounting data to support accounting at macro-level, and promotes the measurement coordination and data convergence of R&D from micro to macro. By comparing and analyzing the three main international standards of R&D accounting, it puts forward the measuring path of the firm’s R&D capitalization based on the accounting data from the SNA perspective. It clarifies that the firm R&D investment of commercial accounting is a conservative estimate of R&D output and R&D investment, and also provides a reference for the National Bureau of Statistics to speed up the accounting of intellectual property products. Basing on the commercial accounting information disclosure and the identification of firm R&D indicators in China, it uses the sample representation of A-share listed companies and the data to implement the R&D capitalization from the perspective of SNA and the relevant variables adjustment by the data of listed companies from 2011 to 2016. The results of the related indicators accounting for its R&D capitalization have a certain reference role. For example, the R&D capital formation and stock level of manufacturing, non-first-tier cities and non-state-owned enterprises are not high, while their R&D investment intensity and R&D capital account for the proportion of adjusted fixed assets are relatively high, and their value added, the stock of fixed assets, stock in assets and leverage are also relatively heavily influenced by R&D capitalization.

Key words: Capitalizing R&D, Commercial Accounting, SNA, Adjustment of Indicator