统计研究

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R&D卫星账户整体架构与编制的国际实践

徐蔼婷 祝瑜晗   

  • 出版日期:2017-09-15 发布日期:2017-09-20

Overall Structure and International Practice of R&DSA

Xu Aiting & Zhu Yuhan   

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

摘要:

卫星账户被视为国民经济核算体系严谨性与灵活性的折中产物。在各国纷纷进行R&D资本化核算和GDP数据调整的同时,开展R&DSA整体架构与编制国际实践的研究仍具重要意义。本文勾勒了R&DSA整体框架,较系统地阐释了R&DSA所涉及的R&D桥接表、R&D供给使用表、R&D资本形成表、R&D资本存量表、R&D资本化影响表的编制方法、可能表式与技术难点。同时,以美国、加拿大、丹麦、芬兰、英国、日本、德国、以色列8个国家为例,展开R&DSA编制国际实践的深度解析与差异比较,期待为中国R&DSA的编制与试算提供借鉴。

关键词: R&, DSA;R&, D桥接表;R&, D供给使用表;R&, D资本形成表;R&, D资本存量表;R&, D资本化影响表

Abstract:

The satellite account can be considered as a compromise between the rigor and flexibility of the national accounting system. While R&D capitalization and GDP adjustment are carried out in various countries, it is still important to research on the overall structure of R&DSA and the international practice. This paper outlines the framework of R&DSA, and systematically explains the methodologies, possible tabular and technical difficulties for developing an R&D Satellite Account, which includes R&D bridge table, R&D supply and use table, R&D gross fixed capital formation table, R&D capital stock table and R&D capital affection table. And then, we will select the practice on developing R&D Satellite Account in eight countries, including America, Canada, Finland, Denmark, the United Kingdom, Germany, Israel and Japan, to carry out a more comprehensive analysis and comparison. Accordingly, we expect to provide useful reference for China to develop an R&DSA.

Key words: R&DSA, Bridge Table, Supply and Use Table, Gross Fixed Capital Formation Table, Capital Stocks Table, Capital Affection Table