中国R&D资本化核算存在的问题与再测算

摘要： 国家统计局改革了R&D支出核算方法,但全国层面的R&D资本化核算和调整GDP只是开始。文章从SNA08以及R&D核算的国际经验出发,分析R&D资本化核算的基本问题和处理方法,并基于中国1995—2014年数据进行了再测算,结果明显高于国家统计局核算数,主要归因于折旧率、价格指数、固定资本净回报率、时间跨度等技术参数处理以及重复测算的调整差异。建议区分R&D与自主软件产出、修订技术参数、改进数据来源,覆盖全部知识产权产品的数据基础,加强支出法GDP核算。
China's National Bureau of Statistics has reformed the accounting methods of R&D expenditure,but the adjustment of GDP at a national level is just at the beginning.The paper starting from the international experience of SAN08 and R&D accounting,analyzes the fundamental problems and solutions on capital measures of R&D,and recalculates China's data from 1995 to 2014.The results are significantly higher than what China's National Bureau of Statistics has released,which is mainly attributed to the adjustment difference of repeated measurement and the differences between such technical parameters as the depreciation rate,price index,returns and time span.The paper suggests distinguishing between R&D and own-account software output,the technical parameters revision,the data source improvement,and collecting basic data covering all intellectual property products and strengthening expenditure-approach GDP accounting.