关键词: R&D, 财富资本存量, 固定资本消耗, 资本服务量

Abstract: Based on the two basic functions of R&D in the economic system, i. e. providing wealth reserve and serving the economic operation, this paper constructs a measurement index system for the whole process of R&D fixed capital formation, wealth capital stock, consumption of fixed capital, gross capital stock and capital service, which can meet the needs of national and local balance sheets and productivity analysis. According to the data of effective invention patents, R&D capital retirement functions of enterprises and government sectors are simulated, then the average age efficiency profiles, average age price profiles and average age depreciation rate profiles are obtained, and the internal logic between R&D wealth capital stock and capital service is established. The wealth stock table/ balance sheet compiled in this paper can better describe the dynamic change process and static structural characteristics of wealth capital stock. Finally, some suggestions are put forward to promote independent accounting of R&D in enterprises and improve the quality of R&D capital data.

Key words: R&D, Wealth Capital Stock, Consumption of Fixed Capital, Capital Service