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本文将国民经济核算(SNA)框架下的研发(R&D)资本化核算理论应用于企业微观层面,并开发企业会计核算数据支持宏观核算,以促进宏微观层面研发测度的协调和数据衔接。通过比较分析R&D核算的三种主要国际标准,提出了SNA视角下基于会计数据的企业R&D资本化核算路径,既阐明了会计核算的企业R&D投入就是R&D产出和R&D投资的保守估计,也为我国统计部门加快知识产权产品核算提供了参考。本文基于我国企业R&D的会计信息披露与指标识别,结合沪深A股上市公司样本的代表性与相关数据处理,以2011—2016年数据为例初步实现了SNA视角下企业R&D资本化核算及相关变量调整,结果具有一定的参考作用。
Abstract：This paper applies the accounting theory of research and development(R&D)capitalization under the SNA framework to the firm-level, develops commercial accounting data to support accounting at macro-level, and promotes the measurement coordination and data convergence of R&D from micro to macro. By comparing and analyzing the three main international standards of R&D accounting, it puts forward the measuring path of the firm's R&D capitalization based on the accounting data from the SNA perspective. It clarifies that the firm R&D investment of commercial accounting is a conservative estimate of R&D output and R&D investment, and also provides a reference for the National Bureau of Statistics to speed up the accounting of intellectual property products. Basing on the commercial accounting information disclosure and the identification of firm R&D indicators in China, it uses the sample representation of A-share listed companies and the data to implement the R&D capitalization from the perspective of SNA and the relevant variables adjustment by the data of listed companies from 2011 to 2016. The results of the related indicators accounting for its R&D capitalization have a certain reference role. For example, the R&D capital formation and stock level of manufacturing, non-first-tier cities and non-state-owned enterprises are not high, while their R&D investment intensity and R&D capital account for the proportion of adjusted fixed assets are relatively high, and their value added, the stock of fixed assets, stock in assets and leverage are also relatively heavily influenced by R&D capitalization.
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(1)《中国科技统计年鉴》数据显示2015年企业R&D执行支出占76.8%,来源于企业的R&D资金占74.7%。
(2)SNA2008与Frascati2002一致界定R&D是为了增进知识存量,包括人类、文化与社会的知识,并利用此类知识来开发出新的应用。
(3)会计核算也考虑了用于R&D活动的软件、专利权、非专利技术(包括许可证、专有技术、设计和计算方法等)的摊销费用。
(4)比如用2013年普查数据测得资产性支出占研发内部经费支出的比重仅为11.50%,虽然Frascati口径的研发内部经费支出与SNA口径的自给性研发产出不完全等价,但可知固定资产消耗占研发产出比重较低。
(5)内部研究开发项目中的研究阶段支出于发生时计入当期损益,只有开发阶段的支出且满足资本化条件时才可能成为开发支出本期增加数,等待达到预定用途形成无形资产时,才被确认为无形资产;会计普遍将计入开发支出本期增加数的本期R&D投入视为其资本化,在资产负债表的非流动资产中单列开发支出科目。
(6)R&D经费支出会计核算的审核确认范围参见《财政部 国家税务总局 科技部关于完善研究开发费用税前加计扣除政策的通知》(财税[2015]119号)。
(7)唯一不同在于上市公司S类表示的综合是专家组不易辨别行业的企业归集,而国家统计局用S类表示公共管理、社会保障和社会组织,用T类表示国际组织。
(8)本文计算的多数非工业企业研发资本增长率,还有王亚菲和王春云(2018)测算的部分服务业的研发资本增长率,都是在20%左右,故设定经验值20%作为参数代表性不好的少量非工业企业的研发资本增长率。
(9)本文样本期是2011—2016年,但为了降低因为时间跨度导致的测算误差,在测算时充分利用了上市公司全部R&D信息,并不局限于样本期。
基本信息:
DOI：10.19343/j.cnki.11-1302/c.2018.12.002
中图分类号:F222.33;F275
引用信息:
[1]孙静,徐映梅.SNA视角下企业研发资本化核算及主要变量调整[J].统计研究,2018,35(12):16-25.DOI:10.19343/j.cnki.11-1302/c.2018.12.002.
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