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《中国国民经济核算体系(2016)》修订了固定资本形成总额的核算范围和核算分类,将能为所有者带来经济利益的研究与开发支出纳入固定资本形成总额的核算范围。基于《2008国民账户体系》的GDP核算平台,本文构建了制造业R&D支出的资本化核算框架,测算了1990—2016年中国26个制造业行业的R&D投资与资本存量,为进一步探究制造业无形资产的资本回报率、生产率等经济问题提供了数据支撑。测算结果显示:(1)R&D投资是测算R&D资本存量的准确指标。而直接使用各行业R&D经费内部支出作为R&D投资,将高估各行业R&D资本存量。(2)本文构造的R&D投资价格指数通过了稳健性检验,说明使用城镇居民消费价格指数作为R&D工资支出的价格缩减指数是有效的。(3)中国制造业研发实力不断增强,制造业R&D资本存量占全社会R&D资本存量的比例从1990年的35.33%增长到2016年的67.75%;高技术制造业的R&D资本存量年均增长率高达20%～22%,对中国经济实现提质增效、转型升级起到重要的支撑和带动作用。
Abstract：The Chinese System of National Accounts 2016( CSNA2016) revises the accounting boundary and classification of the gross fixed capital formation. Research and Development( R&D) expenditures that bring economic benefits to their owners are included in the gross fixed capital formation. This paper establishes a R&D expenditure capitalized framework in line with the System of National Accounts 2008 and measures R&D investment and capital stock of 26 Chinese manufacturing industries during 1990—2016. This can provide data supporting for analyzing fundamental and key economic issues of intangible assets such as productivity and the return to capital of Chinese manufacturing industries. The results show that(1) R&D investment is an exact indicator for R&D capital stock measurement. R&D capital stock of each industry will be overestimated if directly use industrial R&D expenditures as the R&D investment.(2) The constructed R&D investment price index is validated by the robustness test,indicating that using the urban consumer price index to deflate R&D wage price is effective.(3) The R&D strength of Chinese industries has been continuously growing. The proportion of the R&D capital stock of the manufacturing industry to the national one has increased from 35. 33% in 1990 to 67. 75% in 2016. The annual average growth rate of the R&D capital stock in high-tech manufacturing industry is as high as 20% ～ 22%,which greatly has supported and driven the quality-improving and efficiency-enhancing and transformation and upgrading of China's economy.
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(1)全社会R&D经费内部支出包含了企业、研究与开发机构、高等学校与其他国民经济中R&D活动相对密集行业的企事业单位的R&D经费内部支出。
(2)2017年7月14日,国务院批复了国家统计局《关于报请印发<中国国民经济核算体系(2016)>的请示》,由国家统计局印发实施。从此,我国就要以此为蓝本开展国民经济核算工作。对国民经济发展规模、速度和结构进行核算,意义十分重大。http://www.stats.gov.cn/tjsj/sjjd/201707/t20170714_1513205.html。
(1)R&D卫星账户及具体数据参见美国商务部经济分析局官方网站,https://www.bea.gov/national/newinnovation.htm。
(2)按照使用情况,研发经费支出分为研发经费内部支出与研发经费外部支出。一般而言,一个单位支付的研发经费外部支出,即为承担单位的研发经费内部支出。本文立足于行业层面R&D经费规模与资本存量测算,为避免出现重复计算问题,本文仅使用了各行业R&D经费内部支出数据。
(1)这一点虽与“国家统计局在研发资本化核算过程中,仅将部分研发活动产出纳入研发固定资本形成”的做法不一致,但因二者核算范围不同,并不影响制造业研发资本化核算结果。国家统计局研发资本化的核算范围为全国企事业单位的研发活动,而本文仅核算制造业企业的研发活动。实际上,无法给所有者带来收益、难以资本化的部分,主要侧重于市场化程度较低的企事业单位,如高等学校、研究与发展机构等,这部分R&D经费内部支出不在本文核算范围之内。
(1)2016年制造业R&D经费内部支出数据来源于国家统计局发布的“2016年全国科技经费投入统计公报”,网址为http://www.stats.gov.cn/tjsj/zxfb/201710/t20171009_1540386.html。
(1)国民经济行业分类(GB/T4754-2011)中制造业行业大类为31个,为与其余年份大类口径统一,将“汽车制造业”与“铁路、船舶、航空航天和其他运输设备制造业”合并为“汽车、铁路、船舶、航空航天和其他运输设备制造业”,将“通用设备制造业”与“仪器仪表制造业”合并为“通用设备、仪器仪表制造业”,将“文教、工美、体育和娱乐用品制造业”、“其他制造业”、“废弃资源综合利用业”合并为“文教、工美、体育和娱乐用品制造业及其他制造业”。
(1)国家统计局国民经济核算司GDP生产核算处按照直线折旧模式,将R&D资本折旧率定为10%,使用年限为10年,即残值率为10%。
(2)限于篇幅,本文未给出测算结果,有兴趣读者可向作者索取。
基本信息:
DOI：10.19343/j.cnki.11-1302/c.2018.07.002
中图分类号:F424
引用信息:
[1]王亚菲,王春云.中国制造业研究与开发资本存量测算[J].统计研究,2018,35(07):16-27.DOI:10.19343/j.cnki.11-1302/c.2018.07.002.
基金信息:
2015年国家社会科学基金重点项目“资本核算数据在增长核算和生产率分析中的应用研究”(15AZD052)的阶段性研究成果