• 论文 •

### 中国分地区大中型工业企业R&D资产折旧率测算

• 出版日期:2017-09-15 发布日期:2017-09-20

### Estimation of Industrial Enterprises R&D Captial Depreciation in China

Zhao Yuhan & Song Xuguang

• Online:2017-09-15 Published:2017-09-20

R&D资产折旧率作为R&D支出资本化过程中的重要指标，其数值直接影响我国资本存量、GDP等测算结果的准确性，但以往研究对R&D资产折旧内在原理的认识不足且对其数值的选取存在较大任意性。针对以上问题，本文借鉴前瞻利润模型构建了我国地区工业企业R&D资产折旧率测算模型，在选取1997-2010年中国科技统计年鉴数据的基础上，经科学测算将样本期延伸为1997-2015年，并采用数值最优化算法分别测算了各地区大中型工业企业R&D资产折旧率。结果表明，我国地区大中型工业企业R&D资产折旧率高于以往研究结果且各地区间存在明显差异。对于R&D资产技术含量高的地区、竞争程度低的地区、研发投入时滞期短的地区和自主研发能力强的地区R&D资产折旧率相对较低；反之，R&D资产折旧率相对较高。本文的测算结果弥补了R&D资产折旧率已有研究的不足，有助于我国各地区大中型工业企业R&D资本存量、R&D资本回报等进一步研究。

Abstract:

Depreciation of R&D capital is an important index in the process of capitalization of R&D expenditure. Its value directly affects the accuracy of China's capital stock and GDP. However，in the past，there is a lack of understanding of R&D depreciation fundamental principles and selection of its value are quite arbitrary. To solve the above problems, this paper constructs a forward-looking profit model，selects the 1997－2015 China Statistical Yearbook of science and technology and uses the numerical optimization algorithm to calculate the depreciation of Industrial Enterprises R&D capital. The results show that the depreciation of Industrial Enterprises R&D in China's districts is higher than that of previous studies, and there are significant differences among districts. For the high level of R&D technology, low level of competition, short of lag period and strong of independent researching capability, depreciation rate is relatively low. On the contrary, depreciation rate is relatively high. The results of this paper make up for the shortcomings of R&D depreciation rate, which will help to further study of Industrial Enterprises R&D capital stock and R & D capital return.