R&D支出資本化可行性研究

摘要： 本文通過對SNA2008中有關(guān)R&D支出資本化問題的剖析,在結(jié)合我國當(dāng)前SNA以及R&D活動有關(guān)統(tǒng)計(jì)實(shí)施狀況的基礎(chǔ)上,認(rèn)為我國國民經(jīng)濟(jì)核算的實(shí)踐不宜盲目跟從發(fā)達(dá)國家的步伐,將這一問題簡單化,從而進(jìn)一步推高我國目前已經(jīng)處于高位的資本形成率。還應(yīng)從我國市場化進(jìn)程、政府統(tǒng)計(jì)的現(xiàn)實(shí)、SNA對各國核算的指導(dǎo)性出發(fā),正確處理R&D支出資本化和專利等知識產(chǎn)權(quán)產(chǎn)品核算之間的關(guān)系。
This paper analyzed the problems of capitalization of expenditure on R&D in the SNA2008,based on the implementation status of R&D statistics in China,and then pointed out that our national accounts should not blindly follow the steps of developed countries,we need to simplify the problem,in order to push further our capital formation that has already a high rate. We need to take the process of marketization,the status of census and statistics and guiding role of SNA to countries into accounts. In addition,we also need to correctly handle the relationship between the capitalization of R&D expenditure and accounting for intellectual property products.