关键词: SNA2008；R&, D资本化核算；R&, D产出计量；R&, D价格指数；R&, D资本存量

Abstract: The officially publication of SNA2008 marked the birth of a new version of the national accounts. Based on the SNA2008, this article summarized the differences of R&D accounting between SNA2008 and SNA1993 and described the way in which the R&D capitalization accounting influence the macro-economic index, such as GDP, capital funds structure, economic growth rate and so on. In this article, we also analyzed some technical problems in R&D capitalization accounting and theoretically discussed how to carry on the R&D output accounting, how to compile the R&D price indices and how to evaluate R&D capital stock. This article was aimed to provide some reference to the amendment of the current revision of Chinese national economy accounting system.

Key words: SNA2008；R&, D Capitalization Accounting；R&, D Output Accounting；R&, D Price Indices；R&, D Capital Stock