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本文依据2008年SNA,阐述了GDP核算框架中的R&D支出资本化核算处理、基本分类和基本方法,分别从生产法GDP核算、收入法GDP核算和支出法GDP核算三个角度,系统梳理了各种不同类型研发活动的资本化核算对GDP核算和相关主要变量的影响,详细讨论了自给性生产与以出售为目的生产、市场生产者与非市场生产者的区别。研究结果表明,不同类型研发活动的资本化核算方法有所不同,对GDP核算的影响也有所不同。总体而言,在研发支出资本化后,从生产法看,总产出和增加值有所增加,中间消耗有所减少;从收入法看,劳动者报酬和生产税净额保持不变,固定资产折旧和营业盈余增加;从支出法看,资本形成总额有所增加,政府消费有所减少,居民消费和净出口保持不变。同时,本文还讨论了开放经济中研发出口和进口核算的问题。
Abstract：According to SNA 2008,this paper studies on the treatment methods of various types of R&D activities and its effect on GDP estimates and relative variables by GDP production side,income side and expenditure side,including market producer's R&D and non-market producer's R&D,R&D produced for own use and R&D produced for sale. The results show that the treatment methods of various types of R&D activities are different,and its impact on GDP estimates are also different. In general,output and value added are increased,intermediate consumption is decreased by GDP production side after capitalization of R&D expenditures; employee compensation and net products tax remain unchanged,depreciation of fixed assets and operating surplus are increased by GDP income side; fixed capital formation is increased,government consumption is decreased,net exports and household consumption remain unchanged by GDP expenditure side. At the same time,this paper also discusses the treatment of R&D import and export in the open economy.
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1本文不区分固定资产折旧和固定资本消耗。
2这里对R&D成果的支付是指资产购买,而不是服务购买,下同。
基本信息:
DOI：10.19343/j.cnki.11-1302/c.2016.04.002
中图分类号:F113
引用信息:
[1]江永宏,孙凤娥.研发支出资本化核算及对GDP和主要变量的影响[J].统计研究,2016,33(04):8-17.DOI:10.19343/j.cnki.11-1302/c.2016.04.002.
基金信息:
北京林业大学科技创新计划项目“模块化网络组织利益形成与分配研究”(BLX2014-59);; 国家社会科学基金重点项目“我国国民经济核算体系修订的若干问题研究”(14ATJ001)的资助
2016-04-15
2016-04-15