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资本化R&D支出及其对GDP和经济增长的影响分析

倪红福等   

  • 出版日期:2014-03-15 发布日期:2014-03-10

Capitalization of R&D Expenses and the Analysis of Its Impact on GDP and Economic Growth

Hongfu Ni et al.   

  • Online:2014-03-15 Published:2014-03-10

摘要: 全球金融危机后,世界各国都在寻找新的经济增长动力,更加重视科技创新,无形资产支出对经济增长的重要性日益突出。目前,很多国家开始将无形资产纳入GDP核算中,2013年7月31日美国公布的《国民收支账户综合修订方案》明确要求把研发支出转为固定投资,但我国尚未有这方面的实践。本文以北京地区为研究对象,资本化R&D支出并定量分析其对GDP和经济增长的影响。研究结果表明,资本化R&D将使北京地区的GDP提高大约3.4%,同时,2002-2011年,北京R&D资本拉动了GDP增长幅度达0.56%,对经济增长的贡献率达5%左右。此外,对关键参数的假设进行了敏感性分析,发现R&D资本的收益率参数对资本化R&D结果的影响较大。最后,提出了我国应该加快无形资产的核算研究、建立R&D资本卫星账户等相关政策建议。

关键词: 资本化, R&D 支出, 无形资产

Abstract: After the global financial crisis, countries around the world are looking for new economic growth engine, and playing more emphasis on technological innovation. That is to say intangible assets have great impact on economic growth. At present, many countries have begun to incorporate intangible investment in GDP accounting. On July 31, 2013 the United States announced the "comprehensive revision of national income and expenditure accounts program" which clearly calls to Capitalizing investment in the R & D expenses. However our practice in this area is blank. This paper capitalizes R & D expenses of Beijing and quantitatively analyzes its effects on GDP and economic growth. The results show that capitalization of R & D will increase Beijing region's GDP by about 3.4%. In the meanwhile, capitalization of Beijing’s R&D expenses would increase the rate of economic growth by 0.56 percent in the period of 2002-2011, and the contribution rate of R&D capital will achieved to 5%. In addition, through sensitivity analysis of the key parameters, we find that the assumption of gains rate of R & D capital has significant effects on the results. Finally, this paper provides some related policy recommendations, such as more research about capitalization of intangible investment, establishment of R&D capital satellite account and so on.

Key words: Capitalization, R&D Expenses, Intangible Asset