关键词: R&, D支出资本化；SNA2008

Abstract: This paper analyzed the problems of capitalization of expenditure on R&D in the SNA2008, based on the implementation status of R&D statistics in China, and then pointed out that our national accounts should not blindly follow the steps of developed countries, we need to simplify the problem, in order to push further our capital formation that has already a high rate. We need to take the process of marketization, the status of census and statistics and guiding role of SNA to countries into accounts. In addition, we also need to correctly handle the relationship between the capitalization of R&D expenditure and accounting for intellectual property products.

Key words: Capitalization of R&D Expenditure, SNA2008