中國R&D資本化核算存在的問題與再測算

摘要： 國家統(tǒng)計局改革了R&D支出核算方法,但全國層面的R&D資本化核算和調(diào)整GDP只是開始。文章從SNA08以及R&D核算的國際經(jīng)驗出發(fā),分析R&D資本化核算的基本問題和處理方法,并基于中國1995—2014年數(shù)據(jù)進行了再測算,結(jié)果明顯高于國家統(tǒng)計局核算數(shù),主要歸因于折舊率、價格指數(shù)、固定資本凈回報率、時間跨度等技術(shù)參數(shù)處理以及重復測算的調(diào)整差異。建議區(qū)分R&D與自主軟件產(chǎn)出、修訂技術(shù)參數(shù)、改進數(shù)據(jù)來源,覆蓋全部知識產(chǎn)權(quán)產(chǎn)品的數(shù)據(jù)基礎,加強支出法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.