摘要
本文通过对SNA2008中有关R&D支出资本化问题的剖析,在结合我国当前SNA以及R&D活动有关统计实施状况的基础上,认为我国国民经济核算的实践不宜盲目跟从发达国家的步伐,将这一问题简单化,从而进一步推高我国目前已经处于高位的资本形成率。还应从我国市场化进程、政府统计的现实、SNA对各国核算的指导性出发,正确处理R&D支出资本化和专利等知识产权产品核算之间的关系。
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.
出处
《统计研究》
CSSCI
北大核心
2014年第3期16-19,共4页
Statistical Research
基金
国家软科学研究计划"总量生产率与产业生产率关联研究"(2012GXS2B010)
中国科学技术协会"科技与经济结合评估方法与实证研究"(2012zcyj16-2)
国家知识产权局"中国专利指标构建与考评工作"(201312181026)的资助
