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研发资本化与GDP核算调整的整体认识与建议

高敏雪   

  • 出版日期:2017-04-15 发布日期:2017-04-14

Understanding and Proposal of R&D Capitalization and GDP Adjustment

Gao Minxue   

  • Online:2017-04-15 Published:2017-04-14

摘要: 无论对经济增长分析还是GDP核算,研发资本化处理都具有重要意义。本文依据国民经济核算原理,辨析此前研究的成果和认识偏误,在以下方面做深入讨论:(1)理清楚研发资本化与经济增长分析、GDP核算调整之间的关系,阐明GDP核算是实现研发资本化的平台,但不能将GDP上调看作研发对经济增长的贡献。(2)将研发资本化引起的GDP核算调整分为两个层面,揭示其核算机理,第一层是研发资本化核算,第二层是衍生出来的GDP后续调整。(3)通过研发总产出核算显示研发支出统计对研发资本化处理的意义,指出当前中国实施的调整并未覆盖全部研发活动。(4)总结当前中国针对研发资本化核算存在的问题,针对后续年份如何公布研发资本化相关数据提出建议。

关键词: 研究与试验发展, 研发资本化, 研发投资, GDP核算调整

Abstract: Capitalizing R&D is of important significance either to economic growth analysis or GDP accounting. This paper summarizes the achievements and misunderstandings of existing researches in light of national accounting principles. This paper clarifies the relationship among R&D capitalization, economic growth and GDP adjustment, and explains that GDP accounting provides platform for R&D capitalization, while up-adjustment of GDP should not be treated as the contribution of R&D to economic growth. GDP adjustment is separated into two levels, R&D capitalization and GDP adjustment, and their accounting principles are elaborated. The significance of R&D expenditure statistics to R&D capitalization is highlighted through R&D output accounting, and it is pointed out that not all the R&D activities have been covered in China’s adjustments so far. Finally, this paper summarizes the existing problems of China’s R&D capitalization accounting, and puts forward proposals on how to release relevant data in the future.

Key words: Words Research and Development, R&D Capitalization, R&D Investment, GDP Adjustment